JAYESH PATEL Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) AFTER hearing both the sides. We dispense with the condition of pre -deposit and proceed to decide the appeal itself. We find that earlier also the appeals were dismissed by Commissioner (Appeals), for non -compliance with the stay order passed by him. Matter came up before the Tribunal and vide order No. A/375 -376/WZB/AHD/2006 dated 21 -11 -2006, the appellants were directed to deposit the amount as ordered by Commissioner (Appeals) within the period of 8 weeks from that date. The matter was remanded to Commissioner (Appeals) for decision on merits, after ascertaining compliance with the above order.

(2.) ƒIt is seen that the appellant did not deposit the amount within the period of 8 weeks, as directed by Tribunal. The said period of 8 weeks expired on 16 -1 -2007, whereas deposits were made by Shri Jayesh Patel on 26 -2 -2007. Shri Viraj P. Shah made a part deposit on 3 -4 -2007 and balance amount of Rs. 10,000/ - on 26 -5 -2008. Commissioner (Appeals) dismissed the appeals again for non -compliance with the Tribunals order.

(3.) AFTER considering the submission, we find that Shri Jayesh Patel deposited the amount on 26 -2 -2007 i.e. after a delay of around one month. By considering the said delay as a short delay, we condone the same and consider the deposit as have been made in compliance with the Tribunals order. However, as regards deposits made by second appellant, Shri Viraj P. Shah, we find that though the major part of deposit of Rs. 40,000/ - was made on 3 -4 -2007, the balance amount of Rs. 10,000/ - was made on 28 -5 -2008 i.e. almost after a period of one and a half year from the date of passing the Tribunals order. We do not find any justice to condone such a long period. Tribunals orders are required to be followed and it cannot be left to the sweet wills of the assessees whether to comply with or not to with the directions of the Tribunal, by taking the law in their hands. As such, we find no justification for condoning the delay of more than one and a half year in compliance with the Tribunals direction. However, in the interest of justice, we direct the said appellant/applicant Shri Viraj P. Shah to deposit another amount of Rs. 5,000/ - (Rupees five thousand only) within a period of 4 weeks from today. On such deposit, it would be considered compliance with earlier order of the Tribunal. Such compliance is required to be ascertained by the Commissioner (Appeals), who would then decide the appeal on merits.