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2011 (1) TMI 513 - HC - CustomsCondonation of delay - Confiscation - Provisional clearance of goods on execution of bond - Rule 7 of the Project Import Regulations, 1986 - The grievance of the appellant is that the requirement of submitting reconciliation statement within the period prescribed under Regulation 7 is mandatory and in the present case, the respondent has furnished the statement beyond the period of three months and, therefore, the Tribunal could not have condoned the delay in filing the statement - Since the Rule itself confers discretion to grant extension of time for furnishing the statement, in the facts of the present case, the discretion exercised by the Tribunal cannot be faulted, especially when the statement under Rule 7 was submitted before finalisation of the provisional assessment - Appeal is dismissed
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