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TMI Blog2014 (4) TMI 1024X X X X Extracts X X X X X X X X Extracts X X X X ..... ich appears to be deliberate - Therefore, it is hold that the explanation offered is wholly unacceptable and assessee were grossly negligent and their plea lacks bonafide - Unless the assessee was able to establish that the assessee was prevented from approaching this Court within the time due to reasons beyond their control or for bonafide reason, there is no reason to exercise discretion in the matter - Therefore, taking note of the conduct of assessee, prayer made for condonation of delay is rejected – Decided against assesse. - Civil Miscellaneous Appeal SR. No. 21980 of 2014 and M. P. No. 1 of 2014 - - - Dated:- 4-4-2014 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Appellant : Mr. Hari Radhakrishnan For the Resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P pertaining to one item in the bill of entry was furnished resulting in excess payment and by placing reliance on certain decisions of Supreme Court, they have come on appeal for cancellation of OOC and reassessment and refund of excess duty paid. It is to be noted that the assessee did not disclose the decisions on which they placed reliance. 4. The Commissioner of Customs (Appeals), after considering the case of the assessee held that there is no evidence to prove that RSP details for the impugned item and the details of RSP declared in the Bills of Entry could be checked only with the label pasted on the packages and the goods having been cleared and is not available for re-checking, there is no way to verify the bonafides of the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in support of the condone delay petition is that their Accounts Executive-Imports left the company during January 2013. However, the order of the Tribunal, having been passed in June 2011, there is no explanation as to what the assessee was doing till January 2013, when they paid substantial amount of duty on account of alleged typographical error which they realised only after goods were cleared after paying the duty. 8. Firstly, except for the reason that the Accounts Executive left the job, there is no other reason furnished. Even according to the assessee, he left the job during January 2013, whereas the order was passed by the Tribunal on 23.06.2011. Therefore, this could have been hardly taken as an explanation for the inordinate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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