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2016 (6) TMI 189 - CGOVT - CustomsCondonation of delay - 134 days - Absolute confiscation of impugned goods and imposition of penalty - Seizure of Cigarettes of 246 cartons of Davidoff brand - Mis-declaration of goods - none of the cigarette cartons contained any statutory pictorial health warning - goods are smuggled goods - Held that:- Government notes that the time limit of filing revision application before the Revisionary Authority has been provided under Section 129 DD of the Customs Act, 1962 which is 03 months form the date of receipt of Order-in-Appeal. This period of 03 months can be extended further 03 months beyond initial period provided sufficient cause which prevented the applicant from filing Revision Application in time has been shown to the satisfaction to the Government. The applicant in their application for condonation of delay in a general manner attributed the delay to having misplaced the impugned Order-in-Original and has failed to show sufficient cause. There is no provision in Section 129 DD ibid to condone delay exceeding 3 months. Here, the Revision Application has been made contrary to the provision of Section 129 DD (2) and is therefore liable for rejection. - Decided against the applicant
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