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2015 (9) TMI 919 - AT - CustomsCondonation of delay - Non-production of Export Obligation Discharge Certificates rom DGFT for showing the utilization of the materials imported under the DEEC Scheme and used for the export purposes - Held that:- By appreciating above conduct of the appellant and by appreciating the fact that there could be some bona fide belief on the part of the assessee that inasmuch as EODCs stand issued and stand filed with the Revenue and that being the only dispute, no further action is required to be taken by them, we are of the view that the late filing of the appeal is not with any mala fide or does not reflect any intentional lapse on the part of the assessee. We accordingly condone the delay subject to the appellant depositing a cost of ₹ 10,000 - Delay condoned conditionally.
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