9911796707
TMI Blog2014 (2) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... der was received by the applicants only in the month of June, 2008 along with the addendum. Thereafter appellant approached the Hon’ble Punjab & Haryana High Court and the High Court returned the petition to the appellant vide letter dated 28-2-2013 to present the same before the appropriate court along with order passed by the Hon’ble Punjab & Haryana High Court. Thereafter appellant filed presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for condoning the delay of 1736 days in filing the appeal. 3. Contention of applicant is that the impugned Order No. 185/07, dated 24-3-2008 passed by the Commissioner of Customs (Import) whereby penalty of ₹ 50 lakhs was imposed under Section 112(b) of the Customs Act, 1962, was not received by the applicant. Subsequently, addendum was issued on 26-6-2008 thereafter applicant received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as delay on the part of the applicant. 4. It is also submitted that against the same impugned order other appellants filed appeal before the Tribunal and the Tribunal vide order dated 6-11-2012 remanded the matter to the adjudicating authority to decide afresh as the impugned order is passed in violation to the principles of natural justice. 5. Revenue relied upon the finding of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal on 18-3-2013. 7. As per the provisions of Section 129A(5) of the Customs Act 1962, Tribunal is empowered to condone the delay on showing sufficient cause for not filing the appeal within the normal period of limitation. In the present case as much time is consumed in the proceedings before the Hon ble High Court by way of filing writ petition. In these circumstances, we condone the delay in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
