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2015 (3) TMI 27 - HC - CustomsCondonation of delay - Inordinate delay of 266 days in filing of the Appeal - Held that:- Even the Tribunal, does not refer to the delay of more than 12 years and as claimed by the Revenue. It refers to the period of delay as of 266 days. That it relies on the fact that even after obtaining the information and receiving the copy of the adjudication order, the Assessee failed to file the Appeal in time. Thus, this delay has not been satisfactorily explained. - if there was doubt and which could be inferred from the records and information provided to the Assessee by the Revenue after he invoked the Right to Information Act, 2005, then, the Tribunal should have condoned the delay and in all fairness and in the interest of justice. Eventually if the Assessee cannot be faulted for being negligent or reckless in pursuing the remedy, then, the delay could have been condoned by compensation of payment of costs. - The impugned order is quashed and set aside. The delay of 266 days is condoned in the peculiar facts and circumstances but by directing that the Appellant- Assessee before us, shall pay costs quantified at ₹ 25 ,000 /- within a period of four weeks from the receipt of copy of this order. If these costs are paid and the proof is produced, the Tribunal shall restore the Appeal, register it and hear and dispose of the same on merits and in accordance with law. - Decided conditionally in favour of assesssee.
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