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2023 (4) TMI 1122 - HC - CustomsSeeking condonation of delay of 470 days in filing the review petition - Sufficient reason for delay provided or not - whether the review petition has to be filed in the case or not? - Benefit of advance license - The issue was decided against the revenue [2018 (10) TMI 709 - DELHI HIGH COURT] - HELD THAT:- It is stated that the file was put up for approval of the Chief Commissioner in the third week of July, 2019 and he immediately granted the approval. The review petition was drafted and filed at the “first possible opportunity”. It is relevant to note that the review petition was filed on 28.09.2019, which is two months after the final approval was stated to be granted. It is well-settled that each day of the delay is required to be explained. In the present case, the delay is substantial and no particulars to explain the delay have been provided. There are no grounds to condone the delay in filing the review petition. The application is dismissed.
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