9911796707
TMI Blog2004 (4) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of penalty of Rs. 50,000/-. 2. SDR raises a preliminary objection. He submits that the appeal filed by the party is time-barred. A certified copy of the impugned order of the Commissioner of Customs had been dispatched by registered post to them on 4-5-99. Again, upon spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant, the High Court had directed the first respondent (Ministry of Finance, Department of Revenue, through Commissioner of Customs, Preventive, Lucknow) to issue a certified copy of the impugned order to the applicant. Pursuant to the High Court s direction, the office of the Commissioner issued a certified copy of the order to the applicant on 29-7-2003. This submission of the Counsel is evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03. These materials are, however, of no avail now. These materials should have been placed before the High Court. In any case, it appears from the High Court s order and the subsequent proceedings that a certified copy of the order of the Commissioner was received for the first time by the applicant on 29-7-2003. Reckoned from that date, the present appeal is within the time. The preliminary objec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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