Kanchan Lal Agrawal Vs Commissioner of Customs (Delhi High Court)
The present appeal was filed before the Delhi High Court under Section 130 of the Customs Act, 1962, challenging an order dated 18 September 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). By the impugned order, CESTAT refused to grant a further extension for restoration of an appeal that had been dismissed decades earlier due to non-compliance with the requirement of pre-deposit.
The matter originates from a seizure conducted on 30 August 1991, when 702.78 kilograms of silver were seized. Following investigation by the Directorate of Revenue Intelligence, Delhi Zonal Unit, an Order-in-Original dated 29 September 1997 was passed. The order directed absolute confiscation of the seized silver and a vehicle allegedly used in its transport, and imposed a personal penalty of Rs. 15 lakh on the appellant, along with penalties on other individuals.
The appellant challenged the Order-in-Original before CESTAT, which granted a stay on 29 April 1998 subject to a pre-deposit of Rs. 5 lakh. The appellant failed to make the pre-deposit. An extension was later granted by the Delhi High Court in February 1999, but the appellant again did not comply within the extended time.
