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2014 (1) TMI 1676 - AT - CustomsCondonation of delay - Inordinate delay of 221 days - Delay in receipt of order - Held that:- When the Department produced a letter along with the delivery slip, from the GPO, Kolkata, the Applicant disputed the said delivery slip by contending that it was neither received for on behalf of the firm nor any one employed in the firm. Consequently, after making necessary investigation, it was established by the Department that the signature mentioned in the delivery slip is one, Mr.Subhas Chandra Ghosh, partner of CHA firm. We find that the plea taken by the Applicant all along during the course of hearing of miscellaneous application, is not bonafide. Thus, we are of the view that since the Applicant has been communicated with the order on 21st May, 2012, which has also evident from the fact that they have filed a Writ Petition before the Hon’ble Calcutta High Court, challenging the impugned order along with the main notice, but choose not to file the appeal before this Tribunal along with the appeal thereafter, filed by the main Applicant, the claim that they have not been communicated with the order, therefore, the appeal could not be filed in time, is devoid of merit. We also find that the approach of the Applicant is not bonafide all along and also they could not show sufficient cause warranting condonation of the delay. - Condonation denied.
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