2024 (4) TMI 252 - SCH - Customs

Supreme Court of India dismisses appeal for non-prosecution as appellant's representative fails to appear at hearing.

The SC of India dismissed the appeal for non-prosecution because no representative appeared for the appellant despite being duly notified. All pending ... Classification of imported goods - goods declared as “Nylon knitted fabric” Or “Net fabrics” - Tribunal found that the goods have been found to be not Knitted fabric but is “Net fabric” - imposition of redemption fine for this consignment u/s 125 of the CA, 1962 is upheld - mis-declaration was not willful with intention to evade customs duty - Penalty imposed on the appellant was also reduced - HELD THAT:- On perusal of the Office Report, it is noted that nobody has entered appearance on behalf of the appellant, despite service of notice on the appellant on discharge of the appellant’s counsel. Thus, the appeal is dismissed for non-prosecution. The Supreme Court of India dismissed the appeal due to non-prosecution as nobody appeared on behalf of the appellant despite notice being served. Pending applications were disposed of accordingly.