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2019 (8) TMI 1702 - AT - CustomsCondonation of delay in filing appeal - appeal was not accompanied by any application for condoning the delay in filing the appeal - HELD THAT:- It has been stated in the application that since the last date for filing the appeal before the Tribunal was 25 April, 2018, the appeal was filed with a delay of 211 days. It is true that this Tribunal in Panasonic Energy India Company Limited [2017 (9) TMI 63 - CESTAT NEW DELHI] held that an appeal cannot be filed before the Tribunal against a negative determination by the Designated Authority, but in such a situation when the view of the Tribunal was very clear, nothing prevented the Appellant from filing a Writ Petition before the High Court to challenge the determination by the Designated Authority, if it felt aggrieved. However, the Appellant neither availed the remedy of filing a Writ Petition in the High Court nor did it file an appeal before this Tribunal within the stipulated time. According to the Appellant, it waited for a decision to be given by the Delhi High Court in a Writ Petition filed by Jindal Polyfilm Ltd. [2018 (9) TMI 1294 - DELHI HIGH COURT] to challenge the negative determination by the Designated Authority - There was no reason for the Appellant to await the decision of a Writ Petition filed by some other party and that too not against the determination made by the Designated Authority on 25 January, 2018. If the Appellant was really aggrieved by the negative determination by the Designated Authority, it could have also filed a Writ petition before appropriate High Court. The explanation offered by the Appellant for condoning the delay is not satisfying - application dismissed.
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