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2016 (1) TMI 960 - HC - CustomsCondonation of delay in filing an appeal before tribunal - Export of prohibited goods - The goods were declared as Indian Artistic Wooden Handicrafts , but on interception by Intelligence, the container was found to contain red sander wood logs - Held that:- The fact remains that the summons from the Criminal Court could not be served on the appellant, as he left the services of the erstwhile employer, and only after issuance of the Non-Bailable Warrant (NBW), the appellant has appeared before the Court. It is unlikely that the appellant should have taken his personal liberty so lightly in not appearing on summons, when he was functioning in a responsible position, as a Branch Manager. Therefore, the contention that he was not aware of the adjudication proceedings and that is why, there is a delay in filing the application for condonation of delay must be true. In any event, the delay is only 217 days, and the reasons for the delay have been convincingly explained before this Court. Therefore, the CESTAT should have condoned the delay and should have given an opportunity to the appellant, to contest the case, on merits - Matter remanded back to tribunal.
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