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2013 (9) TMI 1102 - SCH - CustomsCondonation of delay - Order of Appellate Tribunal - Doctrine of Merger - the decision in the case of COMMISSIONER OF CUSTOMS Versus M/s LINDT EXPORTS [2011 (9) TMI 609 - DELHI HIGH COURT] contested, where it was held that CESTAT dismissed appeal vide order dated 26.3.07 and order was upheld by court. Therefore order of the Tribunal had attained finality and had been merged in the order of this Court - Held that: - Delay condoned - no reason to interfere with the impugned order - petition dismissed.
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