Appeal restored after 20 years due to lack of prejudice, applicant to rectify defect

The Tribunal allowed the restoration of an appeal that was dismissed for default in 1993 after a significant delay of about 20 years. The High Court directed the applicant to file a petition for restoration, noting that no prejudice would be caused to the respondents. The Tribunal, considering the lack of prejudice and in line with the High Court's order, decided to restore the appeal for consideration on merits, directing the applicant to rectify a defect in the respondent's name.

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Issues: Restoration of appeal dismissed for default after a significant period.

In this case, the applicant filed an application for restoration of appeal No. C/107/1989, which was dismissed for default in 1993. The applicant moved a Writ Petition before the High Court, which directed the applicant to file a petition for restoration of the appeal. The High Court observed that no prejudice would be caused to the respondents if the appeal is restored for consideration on merits. The applicant, an individual, appealed against the penalty and confiscation of Indian currency. The Revenue argued that the restoration application filed after about 20 years should not be accepted, citing decisions from the Bombay High Court and Gujarat High Court where restoration was denied due to delay. The Revenue also highlighted the delay in filing the restoration application after the High Court's order.

The Tribunal considered the observation of the Madras High Court, which stated that restoring the appeal would not cause prejudice to the respondents. The Tribunal, in line with the High Court's order, decided to restore the appeal to its original number, allowing the restoration application. The Tribunal directed the applicant to comply with a defect memo regarding the correction of the respondent's name to Commissioner of Customs, Trichy. The decision was pronounced in open court.

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