K.T. SANKARAN,J.
The facts are not in dispute. On agreement, the case is taken up for final hearing.
2. The appellant is a Government of Kerala undertaking, engaged in the manufacture and export of Floor Matting. A licence was issued to the appellant to import machinery at a concessional rate of duty on condition that the appellant shall export mattings worth US$ 1554810 within a period of five years. The appellant failed to achieve that target. Extension of time was sought by the appellant and the target period was extended up to 19.1.2007. It is stated that those orders were passed belatedly and the period had expired much before receipt of the order. It is stated that the appellant applied for extension of the period. Meanwhile, the Assistant Commissioner of Customs confirmed levy of penalty on short levy of duty as evidenced by Annexure-A order dated 14.3.2008.
2. The appellant filed statutory appeal against that order, which was dismissed by the Commissioner of Customs as per Annexure-B order dated 30.4.2010. Against the appellate order, the appellant preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal. The appellant also filed an application for dispensing with the condition for pre-deposit. The Tribunal passed Annexure-E order dated 24.11.2011 directing the appellant to make a deposit of ₹5,00,000/-
within six weeks. Annexure-E order was challenged by the appellant in Customs Appeal No.4/2012 before this Court, which was disposed of as per Annexure-F judgment dated 10th February, 2012, by which this Court granted two months' time to the appellant to make pre-deposit of ₹5,00,000/-. It is stated that Annexure-F judgment was forwarded to the Tribunal. By that time, the Tribunal dismissed the appeal as per Anenxure-G order dated 7.2.2012 on the ground that the appellant failed to make the deposit of ₹ 5,00,000/-. Annexure-G order is under challenge in this Customs Appeal.
3. Heard the learned counsel for the appellant and the learned Standing Counsel for the respondent. The respondent opposed the prayer made by the appellant and contended that no substantial question of law is involved in the appeal.
4. The Tribunal granted six weeks' time to the appellant to deposit ₹5,00,000/- as pre-deposit as a condition for maintaining the appeal. Annexure-E order shows that the appellant being a Government undertaking, had no intention to evade payment of duty and that more than 50% of the export obligation was discharged by the appellant. It is also indicated in Annexure-E order that the appellant was earnestly pursuing the matter with the DGFT (Director General of Foreign Trade) for extension of the period for attaining target. It is true that the Assistant Registrar of the Tribunal was directed to report to the bench on 7.2.2012. However, on 7.2.2012 itself, the appeal was dismissed on the failure of the appellant to make the deposit. It is stated in the appeal before this Court that the bank guarantee furnished by the appellant at the time of clearance of the consignment was in existence at the relevant time. This Court extended the time for pre-deposit by another two months as per the judgment dated 10.2.2012. A situation has arisen now that the judgment passed by this Court cannot be implemented, since, by that time, the tribunal has dismissed the appeal filed by the appellant. In the interest of justice, it is only just and proper to grant an opportunity to the appellant to pursue the appeal on merits and allow them to make pre-
deposit of ₹5,00,000/- on or before 31/12/2014. At the time when the High Court disposed of Customs Appeal No.4 of 2012 on 10.2.2012, the Commissioner of Customs was represented by the Standing Counsel. He did not make a submission before this Court. So, a substantial question of law arises as to how the judgment of this Court should be implemented and whether for that purpose, it is necessary to set aside the order passed by the Tribunal. In the larger interest of justice, we set aside Annexure-G order passed by the Tribunal and direct the Tribunal to dispose of the appeal afresh on condition that the appellant shall make that pre-deposit of 31.12.2014.
₹5,00,000/- on or before K.T. SANKARAN, JUDGE.
acd P.D. RAJAN, JUDGE.