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2018 (6) TMI 342

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..... cute the appeal only before the Tribunal and not before any other forum. On such an undertaking given by the appellant as well as the Counsel, the appeal is maintainable before the Tribunal and the delay which has occurred for prosecuting the appeal before the wrong forum is condoned and Registry is directed to take the appeal on record - Since the issue involved is revocation of courier licence, .....

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..... R licence of the appellant and in the preamble to the said order-in-original it was directed that representation in writing lies with the Chief Commissioner of Customs, CSI Airport, Mumbai Customs. Accordingly, appellant filed representation before the Chief Commissioner of Customs on 24/05/2017 which was within time. Subsequently, somewhere in the month of January 2018, it is stated in the applic .....

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..... case of Bombino Express Pvt Ltd has been upheld by the Bombay High Court. He undertakes to produce copy of the same. 5. Further, on specific query from the bench as to whether how they can avail of two appellate proceedings one before the Tribunal and one before the Chief Commissioner of Customs, Learned Counsel submits a copy of the letter addressed to the Chief Commissioner wherein on 08/02/ .....

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..... egistry is directed to take the appeal on record. 7. The application for condonation of delay having been disposed of, the Learned Counsel submits that they filed an application for out-of-turn hearing of the appeal. 8. Since the issue involved is revocation of courier licence, I find that the matter needs to be decided either way at the earliest, accordingly the application for out-of-tur .....

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