2023 (8) TMI 1411

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.... THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. FOR THE PETITIONER : BY ADVS. MATHEWS K.UTHUPPACHAN SRI.TERRY V.JAMES SRI.SHARAN SHAHIER FOR THE RESPONDENT : BY ADV THOMAS MATHEW NELLIMOOTTIL, SC JUDGMENT Dr. A. K.Jayasankaran Nambiar, J. This Writ Appeal is preferred impugning the judgment dated 07.11.2018 of a learned Single Judge in WP(C).No.34665 of 2018. 2. The brief facts nec....

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....5. In the said judgment, this Court directed the appellate Tribunal to consider the application preferred by the appellant for waiver of pre-deposit and stay of recovery of amounts confirmed against it, on merits, and thereafter, to proceed to hear the appeal in due course. Based on the law that was in force during the relevant time, there was a further direction issued to the appellant to file an....

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....oses of maintaining the appeal before the Tribunal. It is not in dispute before us that the said amount was not paid by the appellant. As a result, the Tribunal passed Ext.P9 final order dismissing the appeal itself for non-compliance with the mandatory pre-deposit required under Section 129 E of the Customs Act, 1962. 4. Ext.P9 order of the Tribunal was impugned by the appellant in WP(C).No.34....

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....he appellant to pay the court fee of Rs.200/- for maintaining the Writ Appeal as a Customs Appeal and stayed the operation of the order dated 29.05.2015 of the Commissioner of Customs (Appeals) that was impugned before the Tribunal. 5. We heard Sri.Terry V. James, the learned counsel for the appellant and Sri.Thomas Mathew Nellimoottil, the learned Standing counsel for the respondents. 6. On....