TRICHUR TRADERS Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE appellants have filed supplementary appeal along with COD application seeking condonation of delay in filing the appeal. The impugned order has already been challenged and the appeal No. C/289/2007 is pending before the Tribunal. It is submitted that due to inadvertent error, only one appeal has been filed. In terms of the Tribunal practice, the delay in filing the supplementary appeal is required to be condoned.

(2.) THE learned DR opposes the prayer and relies on the Tribunal judgment rendered in the case of Dhanu Yadav v. Commissioner of Customs, Patna [2003 (157) E.L.T. 106 (Tri. - Kolkata) wherein delay of 454 days has not been condoned on similar circumstances.

(3.) ON a careful consideration of the matter, we notice that the Single Member of Calcutta Bench of the Tribunal has not condoned the delay in filing the supplementary appeal. However, it is the practice of the Tribunal to condone the delay in the supplementary appeals. This has been the procedure right from the set up of the Tribunal and it is supported by a large number of judgments of High Court and Supreme Court. In view of this position, the COD application is allowed. The stay application is taken up for consideration. The appellant is seeking waiver of pre -deposit of penalty of Rs. 4 lakhs. In pending appeal No. 289/2007, the waiver of pre -deposit of the penalty was granted by stay order No. 253/2008 dated 16 -4 -2008. In view of this position, the stay application is allowed by granting waiver of pre -deposit of the penalty amount in the matter and staying its recovery till the disposal of the appeal. Both the appeals to come up together for final hearing in its turn.