Home Case Index All Cases Customs Customs + AT Customs - 2016 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (3) TMI 151 - AT - CustomsCondonation of delay of 373 days - Justification given is department has initiated for further proceedings - Held that: as appellant had already accepted the liability to pay the Customs duty and discharged the same with interest as also penalties imposed by the adjudicating authority, so, the reason given for the delay in filing the appeal before the tribunal is not convincing as appellant has accepted that there is liability of differential duty due to apprehension for which subsequent proceedings may be initiated. Therefore, no condonation of delay in lack of valid ground. - Application dismissed in devoid of merits
|