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2019 (7) TMI 118 - HC - CustomsCondonation of delay in filing appeal - appeal was wrongly filed before wrong forum - HELD THAT:- The appellant specifically took the plea that it filed an appeal before the Deputy Commissioner of Customs, in the first instance, under the misconception that the said authority was the appellate authority but having realized it’s mistake, it preferred an appeal before the appropriate appellate authority. The tribunal, however, found that this plea was not substantiated with any evidence and on that ground held against the appellant. Though no material seems to have been produced before the tribunal in support of the plea taken by the appellant, the said lapse has been cured in this appeal. The appeal submitted by the appellant before the Deputy Commissioner of Customs, Air Cargo Terminal, Shamshabad Airport, Hyderabad, on 28.03.2016 is now placed on record and the same bears the endorsement of the office of the Deputy Commissioner of Customs, Air Cargo Complex, Shamshabad, Hyderabad, with the date 28.03.2016 in proof of receipt thereof. Therefore, it cannot be doubted, at this stage that the appellant did, in fact, prefer an appeal before the wrong authority on 28.03.2016, as claimed by it. The delay is condoned - the appeal shall stand restored to the file of the Commissioner of Customs and Central Excise (Appeals), the second respondent herein for consideration afresh on merits and in accordance with law - appeal allowed.
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