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2019 (1) TMI 1045

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..... appellant has approached the wrong forum by filing the revision petition before the Revisionary Authority and the Revisionary Authority after four years has disposed of the revision petition directing the appellant to file the appeal before the CESTAT and thereafter from the decision of the original authority, the appellant has filed the present appeal within a period of one week. The time tak .....

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..... as stated in the affidavit that he is a Srilankan resident and came to India and was intercepted at the Airport and the officer seized the gold chain which she was wearing and thereafter passed the impugned order absolutely confiscating the gold and also imposed penalty. Against the order of the Commissioner, the appellant filed appeal before the Commissioner (Appeals) on 10.02.2014 and the Appell .....

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..... e learned counsel further submitted that there is no deliberate intention on the part of the appellant and delay occurred on account of the revision application before the Revisionary Authority and after the decision of the Revisionary Authority directing him to file the appeal before the CESTAT, the appellant filed the present appeal within a period of one week from the decision of the Revisionar .....

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..... hed the wrong forum by filing the revision petition before the Revisionary Authority and the Revisionary Authority after four years has disposed of the revision petition directing the appellant to file the appeal before the CESTAT and thereafter from the decision of the original authority, the appellant has filed the present appeal within a period of one week. In view of these facts, I am of the o .....

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