Appeals dismissed for non-compliance with pre-deposit condition, but reinstated upon payment. Remitted to CESTAT for review.

The High Court dismissed the appeals due to the petitioners' failure to comply with the pre-deposit condition for appealing to CESTAT. After the petitioners made the required payments, the High Court set aside the CESTAT orders and remitted the matters back to CESTAT for further consideration, instructing CESTAT to review the payments, verify the appeal papers, and entertain the appeals if the deposits meet the necessary condition. Any pending miscellaneous petitions were to be closed accordingly.

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Issues:
Challenge to Orders-in-Original denying exemption under Notification No.12/2012-Cus, jurisdiction question, compliance with pre-deposit condition for appeal to CESTAT.

Analysis:
The petitioners challenged Orders-in-Original classifying vessels under Tariff Item No.89059090, denying exemption under Notification No.12/2012-Cus. The petitioners failed to comply with the pre-deposit condition for appealing to CESTAT, resulting in dismissal of their appeals. The High Court pointed out that the jurisdiction question should be adjudicated by CESTAT first before a regular appeal is filed before the Court under Section 130 of the Act.

The petitioners subsequently made payments to satisfy the pre-deposit condition. As a result, the High Court disposed of the writ petitions, setting aside the CESTAT orders and remitting the matters back to CESTAT. The CESTAT was instructed to consider the payments made, ensure the appeal papers are in order, and entertain the appeals if the deposits comply with the mandatory condition. Any pending miscellaneous petitions were to be closed accordingly.

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