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2013 (6) TMI 183 - ALLAHABAD HIGH COURTDelay in filing an appeal - condonation of delay - held that:- the conduct of the appellant in the Tribunal as well as in firstly filing the writ petition against the order of the Tribunal and thereafter by filing appeal with delay of 213 days is not sufficient to explain the delay. Initially on seizure of the goods the petitioner had filed a writ petition in Gujarat High Court and obtained an order for release of the goods on 23.12.2005 imposing condition of bank guarantee. The department filed Special Leave Petition No.2705 of 2006 in the Supreme Court. The Asstt. Commissioner of Customs, Kandla by order dated 12.1.2006 had communicated the order of the provisional assessment. The petitioner withdrew the petition before the Gujarat High Court on 30.1.2006. The Commissioner of Customs has also recorded finding that the caustic soda imported by the petitioner was never used for manufacture of soap and that customers to whom the soap was alleged to be sold, were all found to be fictitious. The appellant has unsuccessfully tried to justify the facts of manufacture and sale of soap by submitting copy of the sales tax return on comparison the figures of sales as reflected on the sales tax return. - no sufficient cause - delay condonation application rejected. - decided against the assessee.
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