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2014 (3) TMI 319 - AT - CustomsCondonation of delay - dispatch of an appeal to Tribunal through Courier - Held that:- appellant undoubtedly has forwarded the papers to their advocates in Ahmedabad for filing appeal before the Tribunal. On perusal of the leter written by the Advocate to whom the papers were forwarded, we find that the Ld. Advocate has specifically stated that the courier agency engaged by him to dispatch the appeal, to Tribunal had given the consignment slip, but unable to trace the proof of delivery; he has shut down the practice and no papers are available with him. Director of the Company has filed an affidavit, fairly detailed one, in support of the application for condonation of delay. Though there is a considerable delay in filing appeal, the delay can be condoned due to the reasons that the appellant counsel error in not filing appeal in time should not come in the way for rendering justice, but the main appellant needs be saddled with a cost, which we fix as Rs.5000/- - Delay condoned.
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