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2015 (11) TMI 379 - HC - CustomsCondonation of delay - Held that:- Tribunal refused to exercise its discretion in favour of the Applicant/Appellant before us because it found that the cause shown was not reasonable. The cause shown was completely insufficient, inasmuch as the enormous delay of three years could not have been condoned by the Tribunal simply by relying on some officials not being appointed or the company not having the benefit of complete set of officers. In these circumstances, we are of the view that the discretion has been exercised in accordance with law. The present Appeal does not raise any substantial question of law - Decided against assessee.
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