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2020 (5) TMI 642 - AT - CustomsCondonation of delay of 135 days in filing appeal - case of appellant is that delay caused due to applicant being busy in compliance of some Department’s direction and also that the Counsel did not received the notice in time - HELD THAT:- The ground that applicant being busy in compliance of some Department’s direction, is not opined sufficient explanation for the delay as big as of 135 days - There have been findings against the present importer in the decision of M/S. JAISWAL IMPORT CARGO SERVICES LIMITED VERSUS COMMISSIONER OF CUSTOMS [2019 (8) TMI 497 - CESTAT NEW DELHI] as was filed by the applicants, co-noticee. It becomes clear that before the said decision the applicant was not inclined to file the appeal and the present appeal is the outcome due to the said decision - thus the reason is not acceptable for not been the sufficient cause explaining as big delay as of 135 days. Delay on the ground that the Counsel did not received the notice in time - HELD THAT:- There is no statutory mandate of any notice, summon, or copy of any order to be served upon the Counsel. The service has to be effected on the party concerned. The said service, in the present case of the order under challenge dated 22.03.2019 admittedly got affected on the appellant on 26th March, 2019 itself. Failure on his part to not to approach his Counsel and to not to seek the further advice, amounts to negligence, as well as non-pursuance on the part of the appellant. Same cannot be held a “sufficient cause” as is required under section 5 of Limitation Act to explain the impugned delay. In absence thereof, the delay cannot be condoned. Application dismissed.
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