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2020 (1) TMI 333 - HC - CustomsCondonation of delay of 452 days in filing the Appeal - penalty u/s 114-A of the Customs Act, 1962 - Tribunal has used its judicial discretion not to condone the delay - contention is that the discretion used is perverse - HELD THAT:- There are no particulars, and an only general statement is made that there were transfers of officers due to annual general transfers and there was heavy workload. It is not asserted that the officers in charge of filing the appeal had a heavy workload and of urgent nature. It is also not stated that the officer in charge of filing the appeal was transferred. Nothing is stated as to who was the officer responsible for filing the Appeal. In the absence of any particulars, if the Tribunal followed the decision in Chief Postmaster General [2012 (4) TMI 341 - SUPREME COURT], we cannot hold that the view taken by the Tribunal is perverse. Appeal dismissed.
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