Tribunal grants appeal after delay, emphasizes deposit compliance & remands for merit decision.

The Tribunal allowed the condonation of the 1,930-day delay in filing the appeal due to a change of address, emphasizing compliance with the High Court's directive to deposit an additional Rs. 5 lakhs. The Tribunal remanded the case to the Commissioner (Appeals) for a decision on the merits, noting the dismissal of the appeal by the Commissioner (Appeals) solely for non-compliance with the pre-deposit requirement. The appeal was allowed by way of remand, stressing the importance of complying with court orders and addressing the merits of the case.

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Issues:
Delay in filing appeal due to change of address, non-compliance with pre-deposit direction, remand to Commissioner (Appeals) for decision on merits.

Analysis:
The appellant filed an application for condonation of a 1,930-day delay in filing the appeal, citing non-receipt of the impugned order due to a change in address. The Commissioner (Appeals) had dismissed the appeal for non-compliance with the interim order, which required a pre-deposit of Rs. 15 lakhs, the disputed demand. The appellant, upon receiving notice through a Customs broker, filed the appeal before the Tribunal along with the delay petition. Subsequently, the High Court directed the appellant to deposit an additional Rs. 5 lakhs, in addition to the Rs. 4 lakhs already paid. The Tribunal found the appellant's explanation reasonable and allowed the condonation of delay, emphasizing the need for compliance with the High Court's directive.

The Tribunal noted that the Commissioner (Appeals) had dismissed the appeal solely for non-compliance with the pre-deposit requirement, without considering the merits of the case. Recognizing that keeping the appeal pending without a decision on merits serves no purpose, the Tribunal, with the consent of both parties, decided to dispose of the appeal. The Tribunal remanded the case back to the Commissioner (Appeals) with instructions to decide on the merits of the appeal. The appellant was directed to comply with the High Court's directive to deposit the additional Rs. 5 lakhs within the specified timeline. The appeal was allowed by way of remand, emphasizing the need for compliance with the High Court's order and a decision on the merits by the Commissioner (Appeals).

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