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2020 (11) TMI 360 - HC - CustomsCondonation of delay in filing appeal - sufficient cause for condonation of delay present or not - HELD THAT:- It is well settled in law that the expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and the same should not be used as a penal statute to punish the erring parties. From perusal of the order passed by the Commissioner of Customs (Appeals), it is evident that the order is solely based on non-issuance of EODC. The appellant was prosecuting the matter before the Director General of Foreign Trade for issuance of EODC and therefore, the delay has been caused in filing the appeal. In the facts and circumstances of the case, in our considered opinion and in the light of the aforesaid legal position, sufficient cause for condonation of delay in filing the appeal is made out. In the result, delay in filing the appeal is condoned and the substantial question of law framed by this Court is answered in favour of the appellant and against the revenue. Matter is remitted to the Tribunal to decide the appeal preferred by the appellant in accordance with law, after affording an opportunity of hearing to the parties - Appeal allowed.
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