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TMI Blog2020 (2) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... o the original file of the Appellate Tribunal - decided in favor of appellant. - R/TAX APPEAL NO. 769 of 2019 - - - Dated:- 22-1-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: MR NIRAV P SHAH (6475) for the Appellant(s) No. 1 MR NIRZAR S DESAI (2117) for the Opponent(s) No. 1 ORAL JUDGMENT (PER : MR. J.B.PARDIWALA) 1. The Tax Appeal under Section 130 of the Customs Act, 1960 is ordered to be admitted on the following substantial questions of law.: (i) Whether or not the Hon'ble Tribunal erred in law in dismissing the appeal on the ground of delay without considering financial hardships of the appellant and rejecting the review application also without considering any of the aspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order passed by the adjudicating authority, preferred appeal. The appeal came to be dismissed by the Commissioner (Appeals) vide order dated 15th October 2014. Thereafter, the appellant preferred appeal before the Tribunal. By the time, the appeal was preferred before the Tribunal the period of limitation has expired. The appellant preferred an application seeking condonation of delay in preferring the appeal. The tribunal passed an order upon the said application dated 12.11.2015. The order reads thus : The Applicant filed this application for condonation of delay of filing of appeal of 233 days. Shri A.I. Khatri, Proprietor of the Applicant appeared before the Bench in person. He submits that the Applicant is facing acute financia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f lack of accountability under regime of CBEC with penalizing of bonafide appellant, through unnecessary imposing of hefty fine and penalty, while allowing customs officials to go scot-free in the same breathe, New Delhi making the appellant absolutely nervous for filing further appeals under our present judicial systems of our country. 3. The reasons for delay explained by the applicant is mainly on account of preoccupation with export activity. In our considered view, the delay of filing appeal cannot be condoned on the ground of pre- occupation in the business. We find that there is gross negligence/or in action on the part of the applicant and therefore, the delay of filing appeal cannot be condoned. 4. In view of the above d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for disturbing the order passed by the Bench in COD application. Accordingly, the ROA application is dismissed. 10. Against the aforesaid orders passed by the Tribunal, declining to condone the delay, the appellant has come up with the present Tax Appeal. 11. We take notice of the fact that the identical proceedings were instituted before the Tribunal by the sister concern of the appellant herein. However, in the said proceedings, the Tribunal thought fit to condone the delay vide order dated 04.06.2018 by imposing costs of ₹ 10,000/-. The said order reads thus : There is delay of almost one year in fling the appeal. None appeared on behalf of the applicant. 2. On perusal of the application, we find that no proper r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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