Law: Customs Act, 1969

Section: 196(5)

Case Summary

Nature of Proceeding

This is a Reference Application filed before a High Court, arising from an order of the Customs Appellate Tribunal under the Customs Act, 1969.

Procedural Status

Grounds for Dismissal

The Court observed the following against the applicant:

1. The matter was listed for orders but the applicant made no efforts to have it heard since its very inception.
2. The applicant was unrepresented even on the date of hearing.
3. No intimation or justification was provided for absence.
4. The Court concluded that the applicant has no interest in proceeding with the reference.

Final Order

The Reference Application is dismissed for non-prosecution.

Additionally, a certified copy of the decision is directed to be sent under the seal of the Court and signature of the Registrar to the Customs Appellate Tribunal.