2020 (5) TMI 347

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....ing the present application, it is necessary to mention the chequered history of the present Miscellaneous Application/Appeal. The appeal was filed by the appellant along with stay application on 14.11.2012 against the Order-in-Original No. 14/2012-13 dated 24.7.2012 passed by the Commissioner of Customs (Exports), JNCH, Nhava Sheva. The stay application was heard by the Tribunal and by order dated 04.12.2013, this Tribunal directed the applicant to deposit 10% of the penalty imposed within a period of eight weeks from date of the stay order. Thereafter, the appellant filed first modification application, which was disposed of on 27.02.2014 allowing further six weeks time to make the deposit. Instead of making the deposit, the applicant fil....

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....of him. Pressing the application, the authorized representative of the appellant Ms. Aruna Rathi has submitted that the appellant is a chronic patient and admitted to hospital time and again. She has submitted that the appellant has no means to deposit the amount directed by the Tribunal in its order dated 04.12.2013. She submits that in the fourth modification order, no notice has been served on him, therefore, the appellant could not attend the hearing, accordingly, the order be recalled and re-modification application be restored and hearing be fixed on any date. 5. Per contra, the learned AR for the Revenue has submitted that this is a dilatory tactics on the part of the appellant to avoid compliance of the stay order dated 04.12.2013.....