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TMI Blog2020 (2) TMI 1263X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty can be set aside - there is no evidence to show that the livelihood of appellant is affected or his intention to expand business is interrupted. The appellant has not been able to put forward sufficient cause to condone the delay. Further, the delay is more than two years - the application for condonation of delay is without merits - Appeal dismissed. - Customs Misc. Application (COD) No. 40659/2019 and Customs Appeal No. 41776/2019 - Final Order No. 40545 / 2020 - Dated:- 26-2-2020 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri N. Viswanathan, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER The above application for condonation of delay is filed by the appellant seeking to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N. Balakrishnan Vs. M. Krishnamurthy 2008 (228) ELT 162 (SC) to argue that the length of delay is immaterial and if the applicant has given plausible explanation for the delay, the same has to be accepted. It is also emphasized by the counsel that when there is no deliberate act on the part of applicant for not availing the remedy of appeal, the delay ought to be condoned. In the present case, the delay was not caused due to any dilatory tactics on the part of the appellant. He prayed that a liberal view may be taken so as to condone the delay. It is also prayed that the application may be considered by imposing cost on the appellant. 4. The ld. AR Ms. T. Usha Devi opposed the application. She submitted that the appellant has not opted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding made in the order is that the appellant violated Regulation 11(a) and (n) of CBLR, 2013. It is submitted by the counsel that the appellant initially had opted to to file appeal since he did not want to pursue the matter in litigation. Later, when he intended to expand his business to other ports, he apprehends that he would not be able to get no objection certificate for obtaining extension of license to other ports. Though it is sated that the appellant apprehends that he would not be able to obtain NOC, there is no evidence brought forth before me that he made any request and the same was rejected. It is merely his apprehension. He is still working as a Customs Broker. Further, as rightly pointed out by ld. AR, that if any order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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