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2017 (4) TMI 258 - AT - CustomsCondonation of delay - a delay of 56 days in filing the appeals and the appeal itself is delayed beyond the normal deadline from the date of receipt of the order - Held that: - the applications for condonation of delay is conspicuously bereft of any cogent justification for the delay. An affidavit dated 6th April, 2016 was filed by an authorized officer to explain the delay all of which relate to non-traceability of the file and the delay in receiving inputs from the assessing group. From this affidavit it would appear that the Committee of Commissioners left it to the lower authorities to ascertain and prepare the grounds for appeal against the impugned order - the competent Committee of Commissioners did not appear to have had knowledge of the delay. The exercise of jurisdiction to review is to be taken up with full cognizance of the circumstances connected with the appeal. Lack thereof, including that of delay, vitiates the review proceedings as the competent committee has not been enabled to apply its mind to the issue - appeal dismissed - delay not condoned - decided against Revenue.
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