SHRI RAM EXPORTS Vs. CC, NEW DELHI

JUDGEMENT

(1.) In this case, the Tribunal vide the Stay Order No. E/S/117/97/ -NP(SM) dated 16.7.97, had directed the appellants to deposit the penalty amount of Rs.2 lakhs upto 17.9.97. The matter was listed for reporting compliance on 23.9.1997.

(2.) On 23.9.97, on a submissions made by the Counsel for the party that they had filed a writ petition before the High Court, the matter was adjourned to 28.10.97. On 28.10.97 the Tribunal dismissed the appeal of the party for non -compliance in terms of Section 129E of the Customs Act, 1962.

(3.) The party filed a restoration of appeal petition, which was allowed and the appeal was retored to it original number vide CEGAT Misc. Order No. M/58/98 -NB(S) dated 21.4.98. Simultaneously, the matter was listed for mention on 26.5.98. Thereafter, the matter continued to be adjourned from time to time and was finally listed on 4.4.2001. On that date, the Tribunal in its order recorded that the party challenged the order dated 16.7.97 directing them to deposit the penalty of Rs.2 lakhs before the Delhi High Court in a writ petition No. 3732/98. The writ petition was dismissed for non -prosecution as per order dated 14.3.2000 of the High Court. Subsequently, the writ petitioner filed a restoration application with the High Court and the same appears to be pending. Sh. Rajesh Chibber, Advocate for the appellants submitted before the Bench that there was no stay of operation of the Tribunal's order dated 16.7.97. Accordingly, the Tribunal in its order dated 4.4.2001 observed that nearly three years had elapsed when the appellants were directed to make the deposit of the aforesaid amount. At no point of time during this period, there was any interference by the Hon'ble High Court in the above direction of the Tribunal. The Tribunal further observed that this uncertainty cannot be allowed to continue any longer and directed the appellants to deposit the amount on or before 12.4.2001 and report compliance on 16.4.2001.