Mukesh Kumar Gupta Vs.
Commissioner of Customs & C.Excise & ANR  INSC 1920 (10 November
SUPREME COURT OF
INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil)
No(s).6834/2006 (Arising out of judgment and order dated 7.10.2005 passed in
CMWP 1362/2005 and final order dated 16.11.2005 of the Customs, Excise &
Service Tax Appellate Tribunal, New Delhi being final order No.946/2005-Cus in
Appeal No.C/639/2005) MUKESH KUMAR GUPTA Petitioner(s) VERSUS COMMISSIONER OF
CUSTOMS & C.EXCISE & ANR Respondent(s) Date: 10/11/2008 This Petition
was called on for hearing today.
HON'BLE MR. JUSTICE
LOKESHWAR SINGH PANTA HON'BLE MR. JUSTICE AFTAB ALAM For Petitioner(s) Ms.
Karuna Nundy, Adv. Ms. Meenakshi Arora,Adv. For Respondent(s) Mr. B. Datta, ASG
Mr. Navin Prakash, Adv. Mr. B. Krishna Prasad,Adv. UPON hearing counsel the Court
made the following ORDER Leave granted.
The appeal is
disposed of in terms of the signed order.
(Sukhbir Paul Kaur)
(Vinod Kulvi) Court Master Court Master (Signed Order is placed on the file)s
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.
6639 OF 2008 (Arising out of S.L.P.(C) No.6834 of 2006) MUKESH KUMAR GUPTA
Appellant(s) Versus COMMISSIONER OF CUSTOMS & C. EXCISE & ANR.
Respondent(s) ORDER We have heard learned counsel for the parties.
This appeal by special
leave is directed against the judgment and order dated 7.10.2005 passed by the
High court of Judicature at Allahabad in Civil Misc. Writ Petition No.1362 of
2005 and final judgment and order dated 16.11.2005 passed by the Customs,
Excise & Service Tax Appellate Tribunal, New Delhi being final order No.946
of 2005-Cus in appeal No. C/639 of 2005.
In the facts and
circumstances of the case, we set aside the Order dated 16th November, 2005
passed by the Appellate Tribunal in Appeal No. 639 of 2005 dismissing the
appeal of the appellant for default of the payment of the pre deposit of the
penalty amount of Rs.10,00,000/- subject to the condition that the appellant
shall deposit a sum of Rs.4,50,000/- (Rupees Four lacs fifty thousand only) in
addition to Rs.50,000/- stated to have already been deposited within a period
of four months from the date of receipt of the copy of this order as a
condition precedent on pre-deposit of the amount. On deposit of the said
amount, the appeal shall be restored to its original number and decided on
merits by the Tribunal.
The appellant was
directed to pay a sum of Rs.10,000/- to the Supreme Court Legal Services
Committee as per the direction of this Court dated 25th April, 2008 entitling
him to file the Rejoinder Affidavit within two weeks.
Since, we are
disposing of the appeal in the aforesaid terms, we, in the interest of justice,
order that the appellant is not required to deposit the said amount, if already
The appeal stands
disposed of in the above terms.
(LOKESHWAR SINGH PANTA)