Waiver of pre-deposit reconsideration directed after dismissal for non-appearance and remand on costs condition.

Where an appeal was filed within limitation but dismissed for repeated non-appearance, the Court treated the issue as one of whether the waiver of pre-deposit application had been denied without proper reconsideration. It noted the explanation for the absence, including a change of address, and also that recovery proceedings for customs duty, interest, and penalty had not yet begun. The Tribunal was directed to reconsider the waiver application on merits within a fixed time, subject to payment of costs as a condition precedent, and the matter was remitted accordingly.

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Issues: Whether the Tribunal's dismissal of the appeal and application for waiver of pre-deposit for non-appearance warranted interference, and whether the application for waiver of pre-deposit should be reconsidered.

Analysis: The petitioners had filed the appeal within limitation, but the Tribunal recorded repeated non-appearance and dismissed the matter after several adjournments. The Court noted the explanation regarding change of address and also noticed that recovery proceedings for customs duty, interest, and penalty had not yet been initiated. The Court directed reconsideration of the waiver application by the Tribunal within a fixed time, subject to payment of costs as a condition precedent.

Outcome: The matter was sent back to the Tribunal for fresh consideration of the waiver application on merits upon compliance with the cost condition.

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