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2019 (1) TMI 1124 - HC - CustomsCondonation of delay of 1662 days in filing appeal - seizure of 59 bars of gold - improper filing of the affidavit and the technical defects noticed - Held that:- There was a clear abuse of process of law in so far as the appellant's Power of Attorney having sworn to an affidavit, which has been shown to be false on the basis of the conflicting statements made in that affidavit itself. The accompanying circumstances also indicate that there was a deliberate attempt to mislead the Tribunal by blatant statements of falsehood. The appellant had also sought to file an appeal from the order of the Tribunal again asserting the averments as stated in the affidavit. The exemplary cost has to be imposed on the appellant - the cost to be paid by the appellant is quantified at Rupees One lakh, which shall also be recovered from the appellant with interest at the rate as provided in the statute, from the date of filing of the second affidavit, ie. from 15.02.2007.
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