Tribunal restores appeal dismissed for non-compliance, directs reconstruction of records

The Tribunal decided to restore the appeal that was dismissed for non-compliance with Section 129E of the Customs Act. The appellant's failure to predeposit the penalty amount led to the dismissal, with the Department subsequently recovering the dues. Despite missing records, the Tribunal opted to restore the appeal for the interest of justice, instructing the Registry and appellant to reconstruct the records promptly. Further proceedings were scheduled before the Bench.

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Issues involved: Restoration of appeal dismissed for non-compliance with Section 129E of the Customs Act.

Summary:
The judgment pertains to the restoration of an appeal that was dismissed due to non-compliance with Section 129E of the Customs Act. The appellant failed to predeposit the penalty amount of Rs. 5 lakhs as directed, leading to the dismissal of the appeal. The Department subsequently recovered the adjudged dues from the appellant under Section 142 of the Customs Act, as evidenced by a letter from the DRI. The appellant requested the restoration of the appeal, citing the disposal of a connected appeal on merits by the same Bench. The Court noted that the records of the appeal had been weeded out, with only the green sheet order available. In light of the circumstances, the Tribunal decided to restore the appeal and dispose of it on merits for the sake of justice. The Registry and the appellant were tasked with reconstructing the records from those maintained by the respondent, with a directive to expedite the process due to the age of the dispute. The appellant was instructed to mention the matter before the Bench on a specified date for further proceedings.

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