Appeal dismissed for non-compliance with pre-deposit order.

The appeal was dismissed due to the appellant's failure to comply with the pre-deposit order, despite being given a specific amount and deadline. The appellant did not make any effort to pay the required sum or seek an extension within the given timeframe. The Tribunal found the appellant's lack of action unacceptable, leading to the dismissal of their appeal. The decision was based on non-compliance with the pre-deposit order and relevant provisions of the Customs Act, 1962.

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Issues: Non-compliance with pre-deposit order.

In this case, the appellant failed to comply with the pre-deposit order dated 14-7-2006, which required them to pay a specific amount as directed by the Bench. The appellant sought further time for compliance, but it was noted that they did not make any effort to pre-deposit even the paltry amount specified in the order. The Presiding Member had initially indicated a pre-deposit amount of Rs. 50,00,000, but the order mentioned only Rs. 50,000. The appellant neither paid the specified amount nor reported compliance by the deadline of 20-9-2006. The Tribunal found the oral prayer for extension of time unacceptable due to the lack of action by the appellant within the specified timeframe.

The Tribunal noted that the duty amount, penalty, and fine involved in the case were substantial, justifying the pre-deposit requirement. Despite the Presiding Member's indication of a higher pre-deposit amount, the final order mentioned a significantly lower sum. The appellant's failure to make any effort to comply with even the reduced amount or seek an extension within the specified timeline led to the dismissal of their prayer for extension and the appeal itself. The decision was based on the non-compliance with the pre-deposit order and the provisions of Section 129E of the Customs Act, 1962.

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