2003 (11) TMI 365

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..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the Miscellaneous Application is to condone the delay of ninety-six days in filing the present appeal. As per facts on record, the impugned Order-in-Original passed by the Commissioner of Customs (Port), Kolkata, was received by the applicants/appellants by 17-7-2002 and as such, the last date of filing the appeal there- .....

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..... r the business of the applicant/appellant company. Shri Pal has also not been able to let us know as to whether the other business activities of the applicant/appellant company came to a standstill because of the illness of the said Partner. On being queried as to how many employees are working under the appellants and who was the one looking after the legal and import matters, Shri Pal has not be .....

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..... was suffering from Hypertension during the relevant period, the same cannot constitute sufficient cause for condoning the delay of ninety-six days. 3. We also note that the applicants/appellants before the Commissioner of Customs, has admitted that there was under-valuation of the imported goods and has agreed to pay the fine and penalty that may be imposed. It is on the basis of the said r .....

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