Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The CESTAT dismissed the Restoration of Appeals filed by M/s Himachal Fashion Pvt Ltd. The appellant failed to appear for hearings despite being offered seven opportunities. The appellant waited for one year after withdrawal of the earlier advocate's Vakalatnama to appoint a new advocate. The CESTAT held that Restoration of Appeal is not a matter of right and is permitted only in exceptional cases with valid reasons, which the appellant failed to provide. The CESTAT decided the case on merits based on the Appeal Memorandum and was not required to offer more than three adjournments as per the Customs Act. The appellant's lack of interest in agitating the appeals led to the dismissal.
The CESTAT dismissed the Restoration of Appeals filed by M/s Himachal Fashion Pvt Ltd. The appellant failed to appear for hearings despite being offered seven opportunities. The appellant waited for one year after withdrawal of the earlier advocate's Vakalatnama to appoint a new advocate. The CESTAT held that Restoration of Appeal is not a matter of right and is permitted only in exceptional cases with valid reasons, which the appellant failed to provide. The CESTAT decided the case on merits based on the Appeal Memorandum and was not required to offer more than three adjournments as per the Customs Act. The appellant's lack of interest in agitating the appeals led to the dismissal.
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