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of <h1>Appeals Dismissed for Non-Compliance with Pre-Deposit Order, Emphasis on Order Adherence</h1> <h3>Nirmal Kumar Rathi, S.G. Sales Corporation, Rakesh Rathi, S. Gopal Rathi, Laminate Distributors (India) Versus Commissioner of Customs (Imports), Mumbai</h3> The Tribunal dismissed all appeals due to the appellants' failure to comply with the pre-deposit order and the absence of any order from the High Court ... Pre-deposit - non-compliance - Held that: - Since there is no compliance nor there is any order from the Hon’ble High Court, we dismiss all the appeals for non-compliance. Issues: Non-compliance with pre-deposit order, appeal before the High Court, modification applicationsNon-compliance with pre-deposit order:The judgment pertains to a case where the appellants were directed to deposit certain amounts and report compliance by a specified date. The appellants had filed applications for modification of the order, which were disposed of, granting them six weeks for compliance. However, on the subsequent date set for compliance, the appellants sought more time citing their pending appeal before the High Court. The Tribunal, having granted multiple opportunities, dismissed all appeals due to the lack of compliance and absence of any order from the High Court.Appeal before the High Court:The appellants had preferred an appeal before the High Court against the stay order and the dismissal of the modification applications. Despite this appeal, the Tribunal emphasized the importance of compliance with its orders and granted additional time for the appellants to either report compliance or provide a copy of the High Court's order. The Tribunal's decision was based on the absence of compliance and the non-receipt of any order from the High Court.Modification applications:The appellants had initially filed modification applications seeking changes to the deposit order. These applications were heard and disposed of, with the Tribunal granting a specific period for compliance. However, the subsequent request for more time based on the pending appeal before the High Court was not considered sufficient, leading to the dismissal of all appeals for non-compliance. The Tribunal's decision was clear and based on the lack of adherence to its directives despite prior opportunities granted to the appellants.
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