https://www.taxtmi.com/caselaws?id=263445 Where an appeal was filed within limitation but dismissed for repeated non-appearance, the Court treated the issue as one of whether the waiver of pre-deposit application had been denied without proper reconsideration. It noted the explanation for the absence, including a change of address, and also that recovery proceedings for customs duty, interest, and penalty had not yet begun. The Tribunal was directed to reconsider the waiver application on merits within a fixed time, subject to payment of costs as a condition precedent, and the matter was remitted accordingly. en-us Thu, 24 Jan 2013 00:00:00 +0530 Thu, 03 Sep 2015 07:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263445 Where an appeal was filed within limitation but dismissed for repeated non-appearance, the Court treated the issue as one of whether the waiver of pre-deposit application had been denied without proper reconsideration. It noted the explanation for the absence, including a change of address, and also that recovery proceedings for customs duty, interest, and penalty had not yet begun. The Tribunal was directed to reconsider the waiver application on merits within a fixed time, subject to payment of costs as a condition precedent, and the matter was remitted accordingly. Case-Laws Customs Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263445