2019 (9) TMI 130 - AT - Customs

Permission for withdrawal of appeal - condonation of delay of 111 days in filing appeal - HELD THAT - Applications for withdrawal of appeals, are allowed and the appeals are dismissed as withdrawn under National Litigation Policy.

Summary

Issues: Delay in filing appeals, condonation of delay, withdrawal of appeals under National Litigation Policy

In this judgment by the Appellate Tribunal CESTAT KOLKATA, the issue at hand was the condonation of a delay of 111 days in filing Cus. Appeal Nos.77451-77456 of 2018 before the Tribunal by the Appellant Revenue. The Appellant Revenue filed Miscellaneous Applications seeking condonation of the delay, which was granted by the Tribunal after considering the reasons provided in the applications and the explanation given by the ld.D.R. for the Revenue. The delay was condoned, and the Misc. Applications were allowed.

Another issue addressed in the judgment was the withdrawal of appeals by the Appellant-Revenue in accordance with the litigation policy outlined in the Board's instruction dated 17.12.2015. The Appellant-Revenue had filed Miscellaneous Applications for the withdrawal of their appeals under the National Litigation Policy. The Tribunal allowed the Misc. Applications for withdrawal of appeals, leading to the dismissal of the appeals as withdrawn under the National Litigation Policy. Additionally, the Stay Petitions were disposed of in light of these decisions.

Overall, the judgment dealt with the condonation of a delay in filing appeals by the Appellant Revenue, which was granted after considering the reasons provided, and the withdrawal of appeals under the National Litigation Policy as per the Board's instruction. The Tribunal allowed both the condonation of delay and the withdrawal of appeals, leading to the dismissal of the appeals in question.