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1992 (10) TMI 177 - AT - Customs

Issues:
1. Condoning delay in filing appeals due to alleged late receipt of impugned orders.

The judgment by the Appellate Tribunal CEGAT, CALCUTTA involved four Miscellaneous Applications filed by the applicants seeking the condonation of any delay in filing appeals. The applicants claimed to have received the impugned orders on 16-8-1991 but filed the appeals within three months. The Respondent argued that the orders were dispatched on 22-3-1990, and the applicants should have received them within a reasonable period. The Departmental Records were cited to support this claim. However, the applicants maintained that they had not received the orders and approached the Additional Collector with affidavits requesting copies. The Additional Collector provided certified copies on 16-8-1991, but there were no postal receipts or acknowledgments to prove prior receipt by the applicants. The Tribunal noted that the applicants' affidavits were uncontested by the Additional Collector, who provided the copies without dispute. Considering the peculiar circumstances of the case and the lack of concrete evidence of timely receipt, the Tribunal extended the benefit of doubt to the applicants, condoning the delays in filing the appeals and allowing the Miscellaneous Applications. The Registry was directed to proceed with the appeals accordingly.

 

 

 

 

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