RAVINDRAKUMAR R. GARG Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) This Appeal under Sec. 130 of the Customs Act, 1962 (the Act) challenges the order dtd. 19/12/2016 passed by the Customs Excise and Service Tax Appellate Tribunal (the Tribunal). The impugned order dtd. 19/12/2016 dismissed the Appellant's appeal before it. This for failure to comply with the Tribunal's order dtd. 17/10/2016, directing the Appellant to deposit 20% of the penalty amount confirmed by the adjudicating authority, for the purposes of entertaining the appeal on merits.

(2.) The Appellant has urged the following re-framed question of law for our consideration:-

(3.) The Appeal is admitted on the above substantial question of law. As the dispute is within a narrow compass, at the request of the Counsel for the parties, the appeal itself is taken up for final disposal.