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2020 (11) TMI 165 - HC - CustomsCondonation of delay of 764 days in filing appeal - imposition of penalty on the Appellant, a clearing and forwarding Agent - alleged violation of Regulation No. 11(a) and (n) of CBLR, 2013 - HELD THAT:- For the fault of the advisor/counsel, the Assessee should not suffer and the fact finding bodies like Tribunal should make endeavour to decide the appeals on merits, as far as possible rather than taking a pedantic approach of dismissing the appeals on the ground of delay, unless there is a gross delay and no sufficient reason is made out. Keeping in view the fact that there was a finding against the Assessee about the alleged mis-declaration, for which penalty was imposed on the Assessee, we are of the view that the Final Appellate Authority under the Act, ought to have applied its mind to the merits of the case and then decide the appeal on merits - the matter is remitted back to the learned Tribunal for deciding the appeal on merits and in accordance with law, after giving an opportunity of hearing to both the parties - Appeal allowed by way of remand.
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