Conditional right of appeal cannot be defeated by delayed full pre-deposit when restoration and merits hearing are sought.

A conditional statutory right of appeal should not be denied on a purely technical default once the assessee has deposited the full duty amount and seeks hearing on merits. Where the pre-deposit was made after the prescribed time but before final consideration of the writ, refusal to restore the dismissed appeal was treated as unjustified in the circumstances. The restoration request was therefore required to be reconsidered, and the appeal heard on merits after giving both sides an opportunity of hearing.

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Issues: Whether the appellate forum was justified in refusing to restore the appeal after the assessee subsequently deposited the entire duty amount and sought hearing on merits.

Analysis: The writ petition challenged the refusal to restore an appeal dismissed for non-compliance with the pre-deposit requirement. The deposit of the entire duty amount was made after the prescribed time, but before the writ was finally considered. The Court treated the statutory right of appeal, though conditional upon pre-deposit, as a valuable right and held that once the full amount had been deposited, the assessee should not be denied an opportunity to have the appeal heard on merits merely because the deposit was delayed. The refusal to consider restoration was found to be unjustified in the circumstances.

Conclusion: The application for restoration was required to be reconsidered and the appeal heard on merits after giving both sides an opportunity of hearing.

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