Tribunal Denies Waiver of Rs. 50,000 Cost, Grants One-Month Extension for Payment Despite Appellant's Financial Constraints.

The Tribunal denied the appellant's request to waive the imposed cost of Rs. 50,000 for restoring their appeal. Despite financial constraints cited by the appellant, the Tribunal emphasized prior considerations and conduct, granting a final one-month extension for payment. Non-compliance will result in the appeal remaining dismissed, adhering to the previous dismissal order. The miscellaneous application was concluded with directives for compliance.

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Issues:
- Application for restoration of appeal and waiver of imposed cost.

Analysis:
The judgment pertains to a miscellaneous application seeking the recall or modification of a previous order dated 22.03.2024, which allowed the restoration of the appellant's appeal subject to the payment of a cost of Rs. 50,000 to the PM Cares Fund. The appellant had filed Customs Appeal No. 4129 of 2012 against the Order-in-Original No. 14/2012 dated 30.08.2012, which was remanded by a Final Order dated 06.07.2017. However, subsequent developments regarding the jurisdiction of DRI Officers to issue show cause notices led to continuous adjournments, resulting in the dismissal of the appeal on 07.12.2023. The appellant sought the waiver of the imposed cost due to financial constraints resulting from the closure of their business. The Departmental Representative opposed the request, emphasizing the considerations made while imposing the cost in the previous order.

The Tribunal considered the submissions of both parties and observed that the issues raised in the current application had already been addressed in the previous order dated 22.03.2024. The appellant's conduct, including non-appearance on multiple occasions, was noted. The history of the appeal, including the waiver of pre-deposit and subsequent dismissal for non-prosecution, was reviewed. Despite the appellant's failure to pay the imposed cost within the specified time frame, the Tribunal granted an additional one-month opportunity for payment, failing which the appeal would remain dismissed. The appellant was directed to comply with the order by a specified date, failing which the appeal would be consigned to records as per the previous dismissal order dated 22.03.2024.

In conclusion, the Tribunal dismissed the prayer to waive the imposed cost of Rs. 50,000 for the restoration of the appeal. The appellant was given a final opportunity of one month to make the payment, failing which the appeal would not be restored. The miscellaneous application was disposed of with directions for compliance and further proceedings.

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