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2023 (6) TMI 202 - DELHI HIGH COURTSeeking condonation of delay in filing the appeal - Sufficient reasons for delay was given or not - appeal was returned as defective - valuation of the goods imported by the respondent from related foreign suppliers - HELD THAT:- The impugned order indicates that the learned Tribunal examined the explanation provided by the Revenue and found the delay to be unjustified - Much of the reasons for the delay were attributed to inter-departmental communication. Further, part of the delay was also sought to be explained on the ground that the Revenue had written letters to the Registry of the learned CESTAT attempting to ascertain the status of the appeal. The learned CESTAT, after examining the said letters found, on the basis of the communications dated 23.11.2020 and 17.12.2020, that the Deputy Commissioner of Customs (Review) had admitted that on verbal enquiries, information was provided that the appeal papers had been returned back to that office by the Registry of the CESTAT - The learned CESTAT held that once the Deputy Commissioner of Customs (Review) had become aware that the appeal had been returned back, at least at that stage, he could have taken steps for filing a fresh appeal, however, the appeal was filed much belatedly on 10.02.2022. The learned CESTAT has, accordingly, concluded that there were no justifiable reasons for the delay in filing the appeal after the same was returned as defective. The impugned order is well reasoned and cannot be faulted - no substantial questions of law arise in the present appeal - Appeal dismissed.
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