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2013 (5) TMI 712 - AT - CustomsCondonation of delay - delay of 1236 days - selection of appellate forum - Held that:- This is the case of wilful dilatory tactics followed by appellant pretending to be innocent. Following the decision of apex court in case of Ketan V. Parekh vs. Special Director, Directorate of Enforcement [2011 (11) TMI 62 - SUPREME COURT OF INDIA] , we find that the appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue when it was facing demand of ₹ 60 lakh and ₹ 75 lakh under section 114 and 114A of the Act,respectively. Thus,there is no merit to entertain the appeal same is dismissed.
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