https://www.taxtmi.com/caselaws?id=82381 An appeal dismissed for default of appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982 was restored because the dismissal order was based on absence and refusal of adjournment, not on any alleged non-compliance with stay conditions under Section 129E of the Customs Act, 1962. The reference to the High Court's eight-week direction was construed as relating to the deposit and undertaking requirement, not as a disposal deadline. Objections on compliance with the stay order were therefore irrelevant to the restoration request and were left open for any later consideration after restoration. The dismissal order was set aside and the appeal restored. en-us Tue, 01 Sep 1992 00:00:00 +0530 Mon, 04 Jul 2011 16:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82381 An appeal dismissed for default of appearance under Rule 20 of the CEGAT (Procedure) Rules, 1982 was restored because the dismissal order was based on absence and refusal of adjournment, not on any alleged non-compliance with stay conditions under Section 129E of the Customs Act, 1962. The reference to the High Court's eight-week direction was construed as relating to the deposit and undertaking requirement, not as a disposal deadline. Objections on compliance with the stay order were therefore irrelevant to the restoration request and were left open for any later consideration after restoration. The dismissal order was set aside and the appeal restored. Case-Laws Customs Tue, 01 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82381