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2013 (7) TMI 760 - HC - CustomsCondonation of delay – assessee filed the application for condonation of delay of 216 in filing the appeal - Held that:- the delay in filing the appeal has not been properly explained and the plea of bonafide pursuing the appeal before Delhi High Court has no substance - There was no confusion as to the jurisdiction on the part of the assessee - the firm of which assessee was one of partners had filed an appeal before the Court and the appeal was disposed of and the matter was carried by the firm unsuccessfully before the Apex Court - This was also a strong circumstance which belies the contention of assessee that he was bonafide pursuing his remedy by way of appeal – court relied upon Ketan V. Parekh Vs. Special Director, Directorate of Enforcement and another, (2011 (11) TMI 62 - SUPREME COURT OF INDIA). There was no reason as to why the memo of appeal was not taken back by the counsel or the assessee shortly thereafter – they should had taken steps to get back the memo of appeal - The delay in between 22nd November, 2011 to 5th of March, 2012 is also not properly explained – application rejected – decided against the assessee.
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