Tribunal can grant adjournment only three times - Appeal dismissed for non-prosecution
SUB-section 1A was inserted in Section 129B of the Customs Act, 1962 by the Finance (No. 2) Act, 2004 and which reads -
"(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing :
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal."
A similar sub-section also saw its appearance in section 35C of the CEA, 1944.
In the present case concerning suspension of the licence by the Commissioner of Customs (General), Mumbai, an appeal was filed by the CHA firm in the year 2009.
At the request of the appellant, application for early hearing was allowed and the case was listed for hearing on 19/04/2012. As none appeared when the case was called, the same was adjourned to 03/07/2012. On that day also none represented the appellant and the case was adjourned to 10/09/2012. On 10/09/2012 also the appellant was un-represented and the case was adjourned to 29/11/2012 and on this day also the appellant failed to turn up despite notice.
The Bench put into operation the above reproduced provision and held thus -
"...This case has been adjourned more than three times so far and there is no representation on behalf of the appellant. As per the provisions of Section 129B(1A), the Tribunal has to grant adjournment only three times. In this case, the third adjournment has also been exhausted and to-day is the fourth time, the case is coming up for hearing. Therefore, we dismiss the appeal for non-prosecution."