Ex parte appellate decision on merits cannot be restored under Rule 20 where dismissal was not for default.

An ex parte appeal decided on merits under Rule 20 of the Customs Excise & Gold Control Appellate Tribunal (Procedure) Rules, 1982 is treated differently from an appeal dismissed for default. The proviso to Rule 20 applies only where dismissal is for non-appearance, so it does not support restoration after a merits-based ex parte decision. The Tribunal also noted that inherent power cannot be invoked to restore an appeal where that would conflict with the statute, and that no general review power exists apart from rectification of mistakes under the Act. Restoration was therefore held impermissible.

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Issues: Whether an ex parte appeal decided on merits under Rule 20 of the Customs Excise & Gold Control Appellate Tribunal (Procedure) Rules, 1982 could be restored on showing sufficient cause for non-appearance, and whether inherent power could be invoked for such restoration.

Analysis: Section 129B(1) of the Customs Act, 1962 empowers the Appellate Tribunal to pass such orders as it thinks fit after hearing the parties. Rule 20 of the 1982 Procedure Rules permits dismissal for default or hearing and decision on merits, and its proviso applies only where the appeal has been dismissed for default. Reading the provision with the scheme of appellate adjudication and the analogous Income-tax Tribunal provisions, the Tribunal accepted that once an appeal is heard ex parte and decided on merits, the order is not one of dismissal for default and the proviso does not apply. The power to restore cannot be exercised as an inherent power where that would conflict with the statute, and there is no power of review except rectification of mistakes under the Act.

Conclusion: Restoration of the appeal was not permissible and the application for restoration failed.

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