Recall of dismissal order restored appeals, subject to timely deposit of the remaining duty and penalty.

Dismissal for non-compliance with a stay order was recalled where part of the directed amount had already been deposited and counsel's inability to properly inform the result of High Court proceedings contributed to the earlier dismissal. The Tribunal restored the appeals to their original numbers and made restoration conditional on deposit of the balance duty and penalty within 15 days. The ruling shows that earlier dismissal orders may be set aside in appropriate circumstances, but compliance with the remaining monetary obligation can still be required as a condition for continuation of the appeal.

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Issues: Whether the dismissed appeals should be restored by recalling the earlier dismissal order and whether such restoration should be made subject to deposit of the remaining duty and penalty within a stipulated time.

Analysis: The appeals had been dismissed for non-compliance with the stay order. The Tribunal took note of the fact that part of the directed amount had already been deposited and that the counsel's inability to properly inform the outcome of the High Court proceedings had contributed to the earlier dismissal. On that basis, the earlier orders were recalled and the appeals were restored to their original numbers, with a further direction that the balance duty and penalty be deposited within 15 days.

Outcome: The restoration application was allowed and the appeals were restored subject to deposit of the remaining amount within 15 days.

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