HICEL PHARMA LTD. Vs. COMMISSIONER OF CUSTOMS, MUMBAI

JUDGEMENT

(1.) THE appellants were directed to make a predeposit of Rs. 15 lakhs within a month from the receipt of stay order No. C1/1884/WAB/2001 dt.25.7.2001. The copy of the stay order was issued to the address for service given at the appeal memorandum filed before the Tribunal, however the order has been returned with the postal remark "Factory Locked hence returned to sender". In view of the above we dismiss the appeal for non -compliance of statutory requirement of Section 129 of the Customs Act, 1962.