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2019 (4) TMI 1053 - HC - CustomsCondonation of delay of 1096 days in filing the Customs Appeal - HELD THAT:- We may recall, the Department had initially approached the Supreme Court by filing Appeal under bona fide belief that such Appeal against the Judgment of CESTAT was competent before the Supreme Court. The Supreme Court, however, expressed a different view, dismissing the Appeal of the Department. While doing so, liberty was kept open for the Department to file Appeal before the High Court. It is true that even after this order was passed by the Supreme Court, the Department has taken considerable time in filing Appeal before the High Court. The delay is condoned on the condition of payment of costs of ₹ 20,000/- to the Respondent which shall be paid by the Department latest by 31/05/2019. Notice of Motion is disposed of accordingly.
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