2017 (2) TMI 1217 - HC - Customs

Condonation of an inordinate delay of 364 days - delay was due to time taken to file better affidavit as claimed by appellant - Held that - The affidavit shall clearly disclose the date of the receipt of the CESTAT s order, assigning of the files after the order of the Supreme Court to the counsel for the first time, leading up to the filing of the appeal in the present instance.

Summary

The Delhi High Court directed the Revenue to file a better affidavit explaining the delay in filing an appeal against the CESTAT's order. The appeal was initially filed before the Supreme Court but was later withdrawn. The court set the next hearing for April 28, 2017.