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2013 (8) TMI 882 - CESTAT CHENNAICondonation of delay - Delay of 246 days - Held that:- reasons for condoning the delay of 246 days. It is particularly noted that the applicant is a Customs House Clearing Agent, who is well aware of the procedure of filing of appeal. We are unable to accept the plea that the learned consultant withheld the back papers for a long time. The learned AR rightly pointed out that the affidavit is without any supporting material. The contention of the learned AR that the impugned order was issued in the month of August 2009, which is disputed by the learned Advocate, is not supported by any material. Even, if we proceed on the basis of the submission of the learned counsel then there is a delay of 246 days. There is a gross negligence and inaction on the part of the applicant. - Condonation denied.
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