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2022 (12) TMI 322 - HC - CustomsCondonation pf delay in filing appeal - approaching a wrong forum, (revisional forum), instead of the appellate forum - appellant under a bonafide belief had filed Revision Application before Revisionary Authority - HELD THAT:- The appellant has made out a case of sufficient cause for condoning the delay. It is apparent from the record that the appellant, on legal advise, preferred a revision application before the Central Government under the provisions of Section 129DD of the Customs Act. Appellant prosecuted the said revision application before the Revisional Authority until order dated 7th December 2021 was passed by the Revisional Authority, which is, without entering into the merits of the matter, holding that it had no jurisdiction to proceed with the revision application. It is only after the order of rejection of the revision application passed, the appellant obtained a certified copy thereof on 13th December 2021 and lodged Appeal before the CESTAT on 12th January 2022, along with the concerned application for condonation of delay, setting out therein the facts and circumstances under which the appeal came to be filed beyond the period of limitation. This itself would constitute sufficient cause under Section 129A(5) of the Act. The reasons given by the appellant in approaching a wrong forum, i.e. the revisional forum, instead of the appellate forum are sufficient cause for condoning the delay in filing appeal before the CESTAT. The impugned order is set aside - appeal allowed.
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