2024 (9) TMI 1039

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....ant's application for restoration of appeal subject to payment of a cost of Rs. 50,000/- to the PM Cares Fund. In this application, it is stated that if the appeal is not restored waiving off the cost of Rs. 50,000/- the applicant would suffer irreparable loss. 2. Learned counsel for the applicant-appellant has mentioned that appellant had filed the Customs Appeal No. 4129 of 2012 against the Order-in-Original No. 14/2012 dated 30.08.2012. Cross appeal was filed by the department to challenge the imposition of lesser penalty under Section 114A of the Customs Act, 1962. Both the said appeals were allowed by way of remand vide Final Order No. 54977-54991/2017 dated 06.07.2017. The said order was challenged by the department before Hon'ble Hi....

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....sition of huge cost of Rs. 50,000/-. It is mentioned that appellant has already closed his business due to financial problems. Such huge fine would further create financial problems to the appellant. Accordingly, the cost imposed is prayed to be waived off and appeal is prayed to be restored after modifying the impugned miscellaneous order dated 22.03.2024. 3. Learned Departmental Representative has objected to the request. He submitted that most of the contents of this application have already been considered by the Bench while passing the impugned miscellaneous order dated 22.03.2024. The Final Order No. 51638 of 2023 dated 07.12.2023 dismissing the impugned appeal for want of presence as well as for want of prosecution was earlier passe....

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....ion seeking restoration of the appeal and when that application was listed on 22.03.2024, Shri Richik Harikant, advocate appeared on behalf of the appellant and the miscellaneous order was passed on the same day in the court restoring the appeal subject to payment of the cost of Rs. 50,000/-. It was specified that it was the only opportunity to the appellant and it was directed that the appeal be listed to be heard on merits on 24 June 2024. The appellant did not pay the cost. Instead, it filed this miscellaneous application. 9. We do not find any reason to modify the condition of payment of cost of Rs.50,000/- for getting the impugned appeal restored. Resultantly, we hereby dismiss the prayer in the application to not to pay the cost as w....