2023 (12) TMI 572

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..... R, 2004 - HELD THAT:- There was enough evidence to show that the delay was not deliberate and was only because of the illness of the Appellant s farther. It is seen that no case has been made out against the Appellant that the delay in submission of the change in Board of Directors was deliberate on his part. The impugned order set aside - appeal allowed. - HON BLE MR. R. MURALIDHAR, MEMBE .....

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..... mitted by the Deputy Commissioner of Customs Enquiry Officer on 25/03/2014. In fact he has given conclusion that the delay may be condoned. Based on these details, the learned Advocate prays that the present Appeal may be allowed. 3. The Learned AR reiterates the findings of the Adjudicating Authority. 4. Heard both sides and perused the Appeal records. 5. After going through the factual .....

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