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2016 (1) TMI 145 - AT - CustomsCondonation of delay - Evasion of custom duty - penalty was sought to be imposed, upon the Customs Officers, they were indisputably the necessary parties and not merely proper parties. - Held that:- It is seen that the applications for impleadment of officers were made in October 2012 i.e. after almost 15 months from the date of that CESTAT order (dated 22.07.2011) while the time granted was only 6 weeks (up to 29.8.2011). Having thus totally failed to comply with the said order of CESTAT, the Revenue's ability to take shelter there-under is completely jeopardised. Revenue 's applications for impleadment of the Custom officers as necessary parties tantamount to filing of fresh appeals against them. Thus the net, indeed the only, effect of such applications for impleadment of customs officers is that these appeals against the Customs officers essentially have to be reckoned as if these were filed on the date of filing of the applications seeking their impleadment. In the applications filed in 2012, no reasons (beyond saying "administrative reasons") even remotely satisfactory have been given to explain the delay of so many years with reference to the date of the impugned order-in-original, or even the delay of more than one year with reference to CESTAT order dated 22.7.2011 against only 6 weeks allowed by CESTAT. Thus we find not even an iota of reasonable ground on the basis of which such inordinate delay can be condoned even by adopting the most liberal approach in this regard. - in the absence of the necessary parties namely the Customs officers, those (i.e. the appeals] also cannot be sustained - Decided against Revenue.
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