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2018 (1) TMI 1358 - AT - CustomsCondonation of delay of 989 days in filing appeal - case of appellant is that the person in charge of the imports in the appellant company had left without handing over the documents relating to the appeal to the next person who had taken charge - also the change in address was not intimated to Department - Held that:- When the appellant had knowledge about the appeal pending before the Commissioner (Appeals), it is the duty of the appellant to follow up and track the status of the appeal. The impugned order was passed on 30.07.2014. The appeal is filed only on 03.08.2017 and there is inordinate delay in filing the appeal. The address had not changed after 30.07.2014 and before dispatch of the order by the department. Delay cannot be condoned there being no sufficient reason - COD application dismissed.
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