2020 (1) TMI 1454

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....d Representative for the Appellant ORDER This appeal has been filed under Section 129A (1) of the Customs Act, 1962, to assail the order dated 4 June 2010 passed by the Commissioner of Customs (Appeals), by which the appeal filed by the appellant before the Commissioner (Appeals) was dismissed for the reason that the appellant had failed to ensure compliance of the order dated 21 May 2010 pa....

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....d ISO. The ISO is only an interlocutory order. It provides that in case the appellant fails to make pre-deposit by the 3rd June, 2010, then the appeal is liable to be rejected. They were also called for the hearing but they did not turn up. Thus, since the appellant has not made the pre-deposit of Rs. 1 lakh as required under the said ISO, I reject the appeal of the appellant in terms of Section 1....

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....heet that the appeal, which was directed to be listed for hearing by the aforesaid date 9 October 2018, was listed on various dates, but no Counsel had appeared to press the appeal. Even today, no one has appeared to press the appeal. 5. We have perused the records and have also heard the learned Authorized Representative for the Department. 6. Section 129E of the Customs Act, 1962, as stood....