Custom, Excise & Service Tax Tribunal
M/S. Masha Allah Agencies vs Commissioner Of Customs (Air), Chennai on 23 January, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
C/281 & 301/2011
(Arising out of Order-in-Original No. 433/2011 dated 2.9.2011 passed by the Commissioner of Customs (Airport & Air Cargo), Chennai)
For approval and signature:
Honble Shri P.K. Das, Judicial Member
Honble Shri Mathew John, Technical Member
1. Whether Press Reporters may be allowed to see the Order for Publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether the Members wish to see the fair copy of the Order?
4. Whether order is to be circulated to the Departmental authorities?
M/s. Masha Allah Agencies
Shri M.S. Mohammed Adam Appellants
Vs.
Commissioner of Customs (Air), Chennai Respondent
Appearance None for the Appellants Shri K.P. Muralidharan, Supdt. (AR) for the Respondent CORAM Honble Shri P.K. Das, Judicial Member Honble Shri Mathew John, Technical Member Date of Hearing: 23.1.2014 Date of Decision: 23.1.2014 Final Order No.40046 & 40047/2014 Per P.K. Das By Miscellaneous Order Nos. 42826 & 42827/2013 dated 4.12.2013, the appellants were directed to predeposit the entire amount of penalty within six weeks and report compliance on 23.1.2014. None appears on behalf of the appellants. There is no proof of compliance on record. In view of that, both the appeals are dismissed for non-compliance of the stay order under Section 129E of the Customs Act, 1962.
(Dictated and pronounced in open court)
(Mathew John) (P.K. Das)
Technical Member Judicial Member
Rex