Appeal dismissed for penalty on late CGM filing; compliance with pre-deposit required

The appeal was filed against an order imposing a penalty for delayed filing of the Consol General Manifest (CGM) in 1118 cases. The appellant failed to comply with the pre-deposit requirement, resulting in the dismissal of the appeal. The appellant contended that the delay was only in 20 cases and expressed willingness to make a reduced pre-deposit. The Tribunal directed the appellant to comply with the pre-deposit, after which the Commissioner (Appeals) would hear the appeal on its merits. The appeal and stay application were disposed of, resolving the issues raised regarding the penalty and non-compliance with the pre-deposit requirement.

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Issues:
- Appeal against order imposing penalty for delayed filing of Consol General Manifest (CGM)
- Failure to comply with pre-deposit requirement leading to dismissal of appeal
- Appellant's contention of delay in filing CGM in only 20 cases

Analysis:
1. The appeal was filed against the order-in-appeal imposing a penalty of Rs.11,18,000 on the appellant for delayed filing of the Consol General Manifest (CGM) in 1118 cases. The lower appellate authority directed the appellant to make a pre-deposit of Rs.4.5 lakhs, which the appellant failed to do, resulting in the dismissal of their appeal for non-compliance with Section 129E of the Customs Act, 1962.

2. The appellant's counsel contended that the delay in filing the CGM was only in 20 cases, and in the remaining cases, the delay was due to reasons beyond their control. Upon questioning by the Bench, the appellant's advocate expressed willingness to make a pre-deposit of Rs.2 lakhs. Consequently, the Tribunal directed the appellant to make the pre-deposit within four weeks and report compliance before the Commissioner of Customs (Appeals), Mumbai-III by a specified date.

3. Upon compliance with the pre-deposit requirement, the Commissioner (Appeals) was instructed to hear the appeal on its merits and pass an order accordingly. The appeal and stay application were disposed of in the manner outlined in the judgment, providing a resolution to the issues raised regarding the penalty for delayed filing of the CGM and the failure to comply with the pre-deposit requirement leading to the dismissal of the appeal.

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