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2022 (7) TMI 209 - AT - CustomsCondonation of delay in filing appeal - time limitation - sufficient reasons for delay existed or not - power of Commissioner (Appeals) to condone delay - HELD THAT:- The Order in Original dated 10.12.2019 was received by the appellant on 13.12.2019. The Commissioner (Appeals) can condone the delay upto one month for filing the appeal. If such time is also taken into consideration, the appeal ought to have been filed on or before 13.3.2020. The appeal has been filed only on 30.8.2020. As argued by the learned counsel for appellant, the Hon'ble Supreme Court has extended the limitation with regard to COVID – 19 with effect from 15.3.2020. Thus, from 13.3.2020 to 15.3.2020, there is a delay of two days beyond the condonable period of Commissioner (Appeals). From the affirmation made in the affidavit as well as the death certificate produced by the appellant, it is established that the appellant could not file the appeal within the time stipulated due to reasons beyond his control and mostly due to the death of his counsel who was affected by corona. The delay of 2 days in filing the appeal ought to be considered leniently. The impugned order rejecting the appeal on the ground of time-bar against this appellant is set aside and remanded to the Commissioner (Appeals) who shall hear the appeal on merits - Application allowed.
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