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TMI Blog2009 (9) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and misplaced – Held that:- application of the petitioner to condone the delay is allowed - 16062 of 2009 - - - Dated:- 1-9-2009 - V. Ramasubramanian, J. REPRESENTED BY : Shri B. Sathish Sundar, Counsel, for the Petitioner. Shri K. Ravichandra Babu, Senior Panel Counsel, for the Respondent. [Order]. The petitioner has come up with the present Writ Petition challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Customs Act, 1962 and a penalty of Rs. 1,00,000/- under Section 112(a) of the Customs Act 1962. 4. The petitioner filed an appeal before the Commissioner of Customs (Appeals) but the same was dismissed on 8-5-2007. As against the said order, the petitioner filed an appeal to the Tribunal on 10-4-2009. Since there was a delay in filing an appeal, the petitioner filed an application to condo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has adduced a false reason. Once the bona fides are not suspected, the Tribunal could have accepted the reason for the delay and entertained the appeal, by imposing some conditions. 7. As a matter of fact the petitioner admittedly has paid a duty of Rs. 51,548/- out of a total duty amount of Rs. 2,01,082. In respect of the redemption fine of Rs. 1,50,000/- and penalty of Rs. 1,00,000/- the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordance with law, within a period of three months from the date of entertaining the appeal. The writ petitioner shall also keep the Bank Guarantee for the amount of Rs. 2,50,000/- already executed by them alive till the disposal of the Appeal by the Tribunal. If the petitioner fails to make payment, the condone delay petition shall stand dismissed. No costs. Consequently connected Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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