N.C. KARMAKAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE Commissioner (Appeals) has dismissed the appeal filed by the appellant on the ground of non -compliance with the provisions of Section 129E of the Customs Act, 1962. It is however seen that appellant had filed a stay petition before the Commissioner (Appeals). Though hearings were fixed for the stay petition and the appellant did not appear but no orders were passed on the stay petition. As such the appeal has been dismissed without passing orders on the stay petition. Accordingly, I set aside the impugned order and remit the matter to him for deciding the stay petition of the appellant at the first instance after taking into consideration the merits as also financial position and then dispose of the appeal. Appeal is thus allowed by way of remand. Stay petition also gets disposed of.

(2.) (Dictated and pronounced in Court)