Pre-deposit default may be cured by later payment and sufficient cause, allowing restoration of the dismissed appeal.

An appeal dismissed for non-compliance with pre-deposit can be restored where the appellant later deposits the duty and penalty amounts and shows sufficient cause for the default. The Tribunal treated subsequent compliance, together with an explanation of financial hardship and inability to arrange funds, as adequate grounds to entertain restoration despite a substantial delay. Applying earlier Tribunal orders that had allowed recall in similar circumstances, the dismissal order was recalled and the appeal was restored to its original number.

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Issues: Whether an appeal dismissed for non-compliance with the pre-deposit requirement could be restored after substantial delay once the entire duty and penalty amounts had been deposited and sufficient cause for the default was shown.

Analysis: The restoration plea was considered in the light of earlier Tribunal orders which had accepted recall of dismissal orders where the pre-deposit was subsequently made and the delay was satisfactorily explained. The Tribunal accepted the appellant's deposit of the full duty amount and part penalty amount, and found that the grounds of financial hardship and inability to arrange funds constituted sufficient basis to entertain the application notwithstanding the long lapse of time.

Conclusion: The dismissal order was recalled and the appeal was restored to its original number; the restoration application was allowed.

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