2019 (5) TMI 243

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..... r>Customs
DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Arjun Nair, Advocate for Appellant Shri Manoj Kumar, Joint Commissioner (AR) for Respondent ORDER These 4 COD applications are filed to condone the delay of 250 days and admit the appeal Nos. C/ 88996, 88999, 89003, 88998/2018 on the ground that both the lady directors and the manager fail to arrange 7.5% of pre-deposit for Company .....

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..... on'ble Supreme Court had observed that where the delay is of a few days, the court should adopt a liberal approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relevant factor calling for a more cautious approach, but in the latt .....

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..... n well be mitigated by way of cost. 6. Having regard to the reason cited by the appellant coupled with observation made by the Hon'ble Supreme Court in the above referred judgment, delay of 250 days in filing appeal before this Tribunal is condoned subject of payment of cost of Rs. 10,000/- each by each of the appellant. Appeals be admitted if cost is paid within 30 days of receipt of this o .....

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