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2019 (1) TMI 920 - AT - CustomsCondonation of delay of 110 days in filing the appeal - delay occurred as the appellant/applicant to switch over to GST regime effective from 01.07.2013 and also for sickness of the officer in-charge of customs related matter - Held that:- It can be said that appellant's submissions are not based on factual aspect but the grounds submitted by the applicant for filing of appeal at a belated stage that introduction of GST regime had kept busy the corporate world for a considerable time - Further having regard to the fact that the authorised signatory was sick and medical certificate is filed to that effect, it is considered that cause of delay was "reasonable" for which delay is condonable - the delay of 206 days in filing appeal is condoned subject to payment of cost of ₹ 10,000/- to the Government Treasury within a month hence - COD application allowed.
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