Pre-deposit default in customs appeal led to restoration and merits hearing without insisting on pre-payment.

Non-compliance with the pre-deposit requirement under Section 35F of the Customs Act was treated as the sole reason for dismissal of the statutory appeal, and in the special facts noted the writ court interfered with that dismissal. The appeal was restored before the appellate authority, with directions to decide it on merits without insisting on pre-payment within the time fixed by the writ order. The text reflects the principle that, where dismissal rests only on failure to satisfy the pre-deposit condition, restoration and merits-based hearing may be directed in appropriate cases without expressing any view on the underlying dispute.

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Issues: Whether the order dismissing the statutory appeal for non-compliance with the pre-deposit requirement under Section 35F of the Customs Act, 1962 was liable to be quashed and the appeal restored for decision on merits without insisting on pre-payment.

Analysis: The appeal had been dismissed solely for want of compliance with the pre-deposit condition. In the special facts of the case, and without expressing any opinion on the merits of the dispute, the Court interfered with that dismissal order. The Court directed restoration of the appeal before the appellate authority and further directed that the appeal be decided on merits without insisting upon pre-payment within the time fixed by the writ order.

Conclusion: The dismissal order was quashed, the appeal was restored, and the appellate authority was directed to hear and decide the matter on merits without insisting on pre-deposit.

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