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2013 (9) TMI 139 - AT - CustomsCondonation of delay in filing appeal - Appeal had been dismissed on the ground of being beyond the period prescribed u/s 128 - Held that:- Assesses were found to had been bona fide pursuing in a wrong forum for a remedy - the time taken by the assesse in litigation before the Hon’ble Bombay High Court was to be excluded for calculating the time for filing the appeal before the Commissioner (Appeals) - the time taken by the appellant in litigation before the Hon’ble Bombay High Court was excluded then the appeal filed before the Commissioner (Appeals) was within the time - Section 14(2) was applicable to the facts and circumstances of the case - following the judgement of Vijay Brothers & Others v. UOI [1988 (8) TMI 112 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH] - order set aside - directing the respondent to take the appeal on file and to dispose of the same on merits – order set aside - matter remanded back to the Commissioner (Appeals) to consider the issue involved in the matter on merit and thereafter pass an appropriate order after giving a reasonable opportunity to the assesse – Decided in favor of assesse.
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