2016 (3) TMI 151 - AT - Customs

Condonation of delay of 373 days - Justification given is department has initiated for further proceedings - Held that as appellant had already accepted the liability to pay the Customs duty and discharged the same with interest as also penalties imposed by the adjudicating authority, so, the reason given for the delay in filing the appeal before the tribunal is not convincing as appellant has accepted that there is liability of differential duty due to apprehension for which subsequent proceedings may be initiated. Therefore, no condonation of delay in lack of valid ground. - Application dismissed in devoid of merits

Summary

The Appellate Tribunal CESTAT Mumbai dismissed the application for condonation of delay of 373 days in filing the appeal. The appellant's justification for the delay was not accepted as they had already accepted liability to pay Customs duty and penalties. The application was found devoid of merits and was dismissed.