2018 (2) TMI 659

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..... evenue in this appeal - application for condonation of delay allowed. Rejection of the representation which was made with respect to the order dated 26th November 2015 passed by the Commissioner deregistering them under the Courier Import and Exports (Clearance) Regulation, 1998 - Held that: - As the main appeal against the order of deregistration being appeal No. C/87576/16 has been admitted f .....

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..... Import and Exports (Clearance) Regulation, 1998 was deregistered and revoked. Against the said order which was served on them on 3rd December 2015 and under Section 14(2) of the said Courier Import and Exports (Clearance) Regulation, 1998, the appellant preferred representation before the concerned Chief Commissioner on 5th January 2016. The said representation was disposed of as dismissed orig .....

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..... ingly prays for condoning the delay in the interest of justice. 3. Learned AR for Revenue opposed the condonation application. 4. Having considered the rival contentions, we find that there no deliberate delay or lapse on the part of the appellant in pursuing their appeal before this Tribunal. We further notice that this matter relates to licence of the appellant and there is no implication .....

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