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2019 (1) TMI 1045 - AT - CustomsCondonation of delay of 1745 days in filing - delay occurred on account of the revision application before the Revisionary Authority - Section 14 of Limitation Act - Held that:- The delay in this case is not deliberate and intentional but the same has occurred on account of the fact that the appellant has approached the wrong forum by filing the revision petition before the Revisionary Authority and the Revisionary Authority after four years has disposed of the revision petition directing the appellant to file the appeal before the CESTAT and thereafter from the decision of the original authority, the appellant has filed the present appeal within a period of one week. The time taken in pursuing the case before the wrong forum has to be excluded and after excluding the same, it is found that the appeal has been filed within a week from the receipt of the order of the Revisionary Authority. Delay condoned - CO application allowed.
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