2024 (7) TMI 772

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..... the condonation of delay application by observing that appellant has failed to provide any sufficient cause to condone the delay. Though one may say that there was a delay of almost 2 years, the time between 15th March 2020 to 2nd November 2021 was a time when everything was shut due to COVID pandemic. It is mentioned that the legislature has conferred power to condone the delay to enable doing su .....

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..... is filed under Section 130 of the Customs Act, 1962 against an order dated 15th September 2022 dismissing appellant s application for condonation of delay of about 145 days and consequently the appeal. The appeal that appellant proposed to file was against respondents failure to pay interest on the amounts refunded. 2. It is appellant s case that they received the impugned order on 3rd June 2019 .....

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..... d a query that the impugned order dated 23rd May 2019 received on 3rd June 2019 and the corrigendum dated 13th August 2019 received on 22nd August 2019 have not been challenged. 4. The Tribunal has simply dismissed the condonation of delay application by observing that appellant has failed to provide any sufficient cause to condone the delay. Though one may say that there was a delay of almost 2 y .....

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