Shri PravIn V. Gada and Shri Vs. Commissioner of Customs - Court Judgment

Excerpt:
1. the above appeals were dismissed for non-compliance with the statutory requirement of section 129e of the customs act 1962. the ld.counsel for the applicants submits that the amounts directed were deposited although belatedly and prays that since the amounts have been paid in compliance with the tribunal's stay order, the dismissal order should be set aside and the appeals restored to its original numbers.2. the ld.d.r. fairly leaves the matter for decision by the bench.since the amount as directed has been paid, we condone the delay in pre-deposit, set aside the order of dismissal for non-compliance and restore the appeals for hearing to original numbers.

Judgment:
1. The above appeals were dismissed for non-compliance with the statutory requirement of Section 129E of the Customs Act 1962. The ld.Counsel for the applicants submits that the amounts directed were deposited although belatedly and prays that since the amounts have been paid in compliance with the Tribunal's stay order, the dismissal order should be set aside and the appeals restored to its original numbers.

2. The ld.D.R. fairly leaves the matter for decision by the bench.

Since the amount as directed has been paid, we condone the delay in pre-deposit, set aside the order of dismissal for non-compliance and restore the appeals for hearing to original numbers.