KCF IMPEX PVT. LTD. v. COMMISSIONER OF CUSTOMS (IMPORT)
2018-03-09
R.BANUMATHI, RANJAN GOGOI
body2018
DigiLaw.ai
ORDER 1. Leave granted. 2. In terms of our previous order dated 11.01.2018, the appellant has deposited a sum of Rs.1,00,00,000/-(Rupees One crore only). This is the amount that was required to be deposited by the appellant before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for non compliance of which the appeal filed by the appellant has been dismissed by the learned Tribunal by order dated 06.04.2015, which dismissal has been affirmed by the High Court in further appeal by order dated 07.08.2017. 3. In view of the nature of order we propose to pass we are of the opinion that no prejudice will be caused to the Revenue if the appeal is disposed of at the notice stage. We order accordingly. 4. Having regard to the deposit made, we set aside the orders of the High Court and the learned Tribunal dismissing the appeal(s) and restore the appeal filed by the appellant before the learned Tribunal. Learned Tribunal is requested to hear the appeal on merits. 5. The amount deposited by the appellant be transmitted by the Registry of this Court to the Registrar of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai.