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2015 (10) TMI 1096 - HC - CustomsAppeal for reducing the Penalty – Appeal being time barred to 55 days – Appellant submits that delay for not filing the appeal within time has been satisfactorily explained – Revenue did not file written objection and Court may examine the genuineness of explanation given by the appellant for filing the appeal beyond time. Held That:- Tribunal has taken an appropriate view of the matter to reduce the quantum and impose the penalty under Sections 114 (i), 114 AA of Customs Act, 1962 and finds that quantum of penalty imposed is pure question of fact and does not raise any substantial question of law – Appeal dismissed in favour of the Respondents.
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