ORDER
S.S. Kang, Vice-President
1. The applicant filed this application for restoration of the appeal on the ground that the Hon’ble Supreme Court on appeal filed by them vide order dated 15-7-2005 directed them to deposit the amount in terms of the order passed by the Tribunal and applicant had complied with the condition of the stay order.
2. The Id. SDR pointed out that the applicant had not filed any appeal on the Hon’ble Supreme Court and the order dated 15-7-05 is not in respect of the present applicant. On pointing out this, the Id. Counsel appeared on behalf of the applicant submitted that they had filed a Misc. application for amending this ROA application on the ground that there is no order passed by Hon’ble Supreme Court in the case of applicant. The applicant had not approached the Hon’ble Supreme Court.
3. In this case the applicant filed this application for restoration of the appeal. The appeal filed by the applicant was dismissed as withdrawn at the request made by the applicant. Now, the applicant filed this application and para 1 of the application is reproduced below:
In reference to the Stay Order Nos. 285-288/02-B, dated 13-11-2002 (xerox copy annexed as Annexure ‘A’), the matter reached up to the Hon’ble Supreme Court and ultimately ordered vide order dated 15-7-2005 (xerox copy annexed as Annexure ‘B’) to deposit the amount in terms of the order of the Tribunal. Applicant was directed to deposit of Rs. 3,00,000/- against the entire demand of the customs duty of Rs. 12,05,840/- on fuel oil and foodstuff of the ships imported for breaking during the period from 1991-92 to 1996-97. But as directed by the customs to reach their revenue target figure, Applicant deposited entire amount of Rs. 12,05,840/- in two installments on 22-9-04 and 28-10-04. Attested xerox copy of two challans is annexed as Annexure ‘C’.
4. From the above it is clear that the applicant specifically mentioned that against the stay order passed by the Tribunal, the applicant approached the Hon’ble Supreme Court and Hon’ble Supreme Court vide order dated 15-7-05 directed the applicant to deposit the amount in terms of the order passed by the Tribunal and in the application they specifically said that copy of order passed by the Hon’ble Supreme Court is annexed as Annexure-B. We find that now in the amendment application, the applicant admitted the fact they had not filed any appeal against the order passed by the Tribunal. The applicant had not filed any appeal before the Hon’ble Supreme Court. In these circumstances, as the applicant made averment that the Hon’ble Supreme Court passed order directing them to deposit the amount as per the stay order and the appeal is to be restored on making such deposit which are against the facts on record. The applicant had not filed any appeal in the Hon’ble Supreme Court, in these circumstances, we are convinced that the application is filed by making false and wrong averments regarding filing appeal in the Hon’ble Supreme Court. This application was duly signed by the applicant Shri A.G. Shah, Partner of the appellant company. As the applicant has filed by making false averments, therefore, it is fit case for the cost of imposition of Rs. 50,000/- on Sh. Shah, partner of M/s. Crown Steel Company. The application is dismissed with cost as indicated above.
(Dictated and pronounced in open Court on 31-10-05)