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1991 DIGILAW 22 (SC)

Haryana Wool Industries v. Collector of Cus. , New Delhi

1991-01-14

M.N.VENKATACHALIAH, R.M.SAHAI

body1991
JUDGMENT : 1. Heard learned Counsel for the appellant and learned Additional Solicitor General for the respondent. 2. Appellant's appeal before the Customs Excise and Gold (Control) Appellate Tribunal was dismissed by its order dated 20th of August, 1990 owing to the default of the appellant in the matter of filing an application for exemption under Section 129E of the Customs Act despite grant of adequate time for the purpose by the Tribunal. 3. There is hardly any grievance that could be aired against the way in which the Tribunal dealt with the matter. Tribunal was, indeed, quite considerate and adjourned the matter several times to enable the appellant to file an application seeking exemption from the deposit which was, otherwise, a condition precedent for the entertainability of the appeal. It was unfortunate that owing to the lapse on the part of its Counsel the appellant has had to suffer the rejection of its appeal. 4. In the particular circumstances of the present case, it is not inappropriate to afford one more opportunity to the appellant to have its grievance adjudicated on its merits by the Tribunal. 5. We direct the appellant to deposit a sum of Rs. 30,000/- within four weeks from today with the Collector of Customs and upon proof of such payment the Tribunal will restore the appeal and proceed to dispose of the same on the merits. It is open to the appellant to move the Tribunal for an expeditious disposal of the matter.