SHRI SYED SANAULLAH Vs. COMMISSIONER OF CUSTOMS,

JUDGEMENT

(1.) THIS is an application filed by the assessee for restoration of appeal which has been dismissed for non -compliance in terms of Section 129 E of the Customs Act.

(2.) BY order No.519/2000 appeal has been dismissed by the Tribunal in terms of Section 129 E of the Customs Act.

(3.) SHRI .Laxminarayan, Ld. Advocate appearing for the appellants submitted that Commissioner (Appeals) has directed the party to pay 50% of the personal penalty of Rs.1,50,000/ -. The appellants has not got a strong prima facie case. He submitted that the interim order passed by Commissioner (Appeals) has not been complied with due to financial hardship. Further the appellant could not deposit the amount well in time as directed by the Tribunal. However on passing the dismissal order the party has deposited Rs.75,000/ - as directed i.e. in 2 instralments. He requested to recall the earlier order. Further it was stated that Commissioner (Appeals) has not decided the case on merits.