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2017 (3) TMI 1017 - AT - CustomsCondonation of delay in filing appeal - delay on the ground that appellant were not aware of the impugned order till recovery proceedings were initiated by the Department - Held that: - the applicant attitude of mis-declaring the address is intended for non-bonafide reason - It is an accepted principle that any person approaching the court should come with clean hands and without any hidden taint of malafide - such judicial discretion for condoning the delays are to be exercised only with reference to bonafide and equitable reasons. As already noted in the present case, the Revenue has taken adequate action to serve the impugned order. The order initially sent through post was returned with the remark “no such firm”. The said order was displayed in the notice board. Hence, it is not correct to accept that the order was not served in terms of Section 153 of CA, 1962 - in view of non-bonafide action of the appellant, appeal dismissed as non-maintainable - decided against appellant.
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