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2022 (8) TMI 769 - AT - CustomsCondonation of delay in filing appeal - appeal dismissed on the ground of delay in filing the appeal beyond the period that could have been condoned by the Commissioner (Appeals) in terms of Section 128 of the Customs Act - HELD THAT:- From the declaration made by the appellant of C.A.-1 Form, it is quite evident that the appellant had received the order in the end of May 2017. Accordingly the appeal should have been filed within 90 days of the date of receipt of the order-in-original. The Commissioner (Appeals) could have at the most condoned a delay of 30 days in filing the appeal. In the present case the appeal has been filed by the appellant on 14.08.2019 before the Commissioner (Appeals). Thus the appeal has been filed approximately 866 days from the date of order-in-original i.e. 31.03.2017. As per Section 128 the Commissioner (Appeals) could have condoned the delay of 30 days beyond the 90 days allowed for filing the appeal. Hon’ble Supreme Court in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT] has held that From the application for condonation of delay, it appears that the appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experience in business there was delay does not stand to be reason. There are no merits in the appeal - appeal dismissed.
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