Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1307 - AT - CustomsCondonation of delay of 751 days in filing appeal - Section 129A of the Customs Act, 1962 - delay occurred due to non-submission/ non-filing of bill of export - Held that:- Admittedly the impugned order was received by the applicant on 28.1.2016 and the appeal could have been filed within three months from the date of communication of the Order-in-Appeal but the applicant filed the appeal only on 18.5.2018 and the only reason for such an inordinate delay in filing the appeal is that he was pursuing his matter before the JDGFT and DGFT authorities for obtaining the EODC certificate. There is no reason as to why he did not file the appeal in time when he can pursue his matter before JDGFT and DGFT then he could have filed the appeal in time before this Tribunal also - delay cannot be condoned - COD application dismissed.
|