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2007 (12) TMI 367 - AT - CustomsAppeal by Department - Time Limitation - Condonation of Delay in filing appeal - Held that - there is no delay in processing of the appeal papers and filing the same but there is a delay in the Committee of Commissioners calling for and examining the impugned order and authorizing filing of the appeal against the same. Since the time limit of three months has been prescribed under Section 129A(3) for filing the appeal it is incumbent on the Committee of Commissioners to form its opinion under Section 129A(2) well before the time limit of three months. In this case the Committee itself has formed the opinion after a lapse of the appeal period of three months. Such a delay on the part of the Committee of Commissioners cannot be condoned which in fact is the reason for late filing of the appeal - appeal dismissed.
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