https://www.taxtmi.com/caselaws?id=45270 The Supreme Court granted one further opportunity to restore an appeal dismissed for default in filing an exemption application under Section 129E of the Customs Act, subject to deposit of the specified sum within four weeks. The Court treated the counsel's lapse as sufficient to warrant conditional restoration in the interest of hearing the grievance on merits, and directed the Tribunal to restore the appeal on proof of payment. The Court did not decide the substantive merits and left adjudication of the appeal to the Tribunal for expeditious disposal after compliance with the deposit condition. en-us Mon, 14 Jan 1991 00:00:00 +0530 Fri, 09 Jul 2010 15:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45270 The Supreme Court granted one further opportunity to restore an appeal dismissed for default in filing an exemption application under Section 129E of the Customs Act, subject to deposit of the specified sum within four weeks. The Court treated the counsel's lapse as sufficient to warrant conditional restoration in the interest of hearing the grievance on merits, and directed the Tribunal to restore the appeal on proof of payment. The Court did not decide the substantive merits and left adjudication of the appeal to the Tribunal for expeditious disposal after compliance with the deposit condition. Case-Laws Customs Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45270