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TMI Blog2020 (11) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... Keeping in view the fact that there was a finding against the Assessee about the alleged mis-declaration, for which penalty was imposed on the Assessee, we are of the view that the Final Appellate Authority under the Act, ought to have applied its mind to the merits of the case and then decide the appeal on merits - the matter is remitted back to the learned Tribunal for deciding the appeal on merits and in accordance with law, after giving an opportunity of hearing to both the parties - Appeal allowed by way of remand. - C.M.A.No.1385 of 2020 - - - Dated:- 16-10-2020 - Hon'ble Dr. Justice Vineet Kothari And Hon'ble Mr. Justice M.S. Ramesh For the Appellant : Mr.N.Viswanathan For the Respondents : Mr.A.P.Srinivas, Seni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill working as a Customs Broker. Further, as rightly pointed out by Id. AR, that if any order is passed rejecting the request for extension of license, the appellant has a remedy to file an appeal against such order. This ground raised by the appellant does not find favour with me. 8. The main contention put forward by the learned counsel is that the decision of the Hon'ble High Court of Delhi in the case of HM Logistics Pvt. Ltd. (supra) is in favour of the Customs Broker and would be applicable to the impugned order and for this reason the penalty imposed is not sustainable. It is settled position of law that merely because a decision which is in favour come to the notice, i cannot be a ground to seek condonation of delay. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y officer in favour of the Assessee, however, he supports the impugned order, as the delay is huge. 5. Having heard the learned Counsel for the parties, we are of the opinion that for the fault of the advisor/counsel, the Assessee should not suffer and the fact finding bodies like Tribunal should make endeavour to decide the appeals on merits, as far as possible rather than taking a pedantic approach of dismissing the appeals on the ground of delay, unless there is a gross delay and no sufficient reason is made out. 6. Keeping in view the fact that there was a finding against the Assessee about the alleged mis-declaration, for which penalty was imposed on the Assessee, we are of the view that the Final Appellate Authority under the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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