9911796707
TMI Blog2013 (6) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 111 (O) of the Customs Act, 1962 and ordered redemption fine of Rs.1,00,000/- under Section 125 of the Customs Act, 1962 in lieu of confiscation. By the same order the demand of duty of Rs.30,55,635/- leviable @ 65% of the Basic Customs Duty, under Section 28 of the Customs Act, 1962 with interest under Section 28 AB without extending the benefit of concessional rate of duty vide notification dated 1.3.2002 was confirmed. The Commissioner also confiscated 15.964 MT CPO (IG) seized on 17.8.2005 by DRI Varanasi and 9.510 MT CPO (IG) seized on 6.10.2005 by DRI Gandhidham and imposed a redemption fine of Rs.50,000/-. The Commissioner confirmed the demand of Rs.1,71,73,426.00 under Section 28 of the Customs Act read with Rule 8 of the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd., in Appeal No.725 of 2006. In appeal No.790 of 2008 Shri M.K. Jhunjhunwala was required to deposit Rs.5 lacs by the said date with specific order that in case of failure to make the deposit the appeals shall be dismissed. On 4th June, 2009 the challans of deposit were not produced. Considering the difficulties pointed out by the appellant, the Tribunal in order to give one more opportunity to discharge the liabilities extended the time on 9th June, 2009. On 9th June, 2009, when the matter was taken up one Shri Ravi Shankar Jha, claiming to be clerk of learned counsel Shri Vishnu Sharma informed that the father of the counsel had expired and thus he cannot appear on that date. The Tribunal considered the background of the matter and fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 which was dismissed on 4.12.2009 on the ground of alternative remedy. 5. That, the appellant was under impression that the writ petition was pending and did not know about the order dt.4.12.2009 and it was when on 6.4.2010 the appellant were approached by the officers of customs department, the appellant enquired about the pendency of the writ petition and was informed about the dismissal of the same on 4.12.2009. 6. That, the appellant thereafter approached Shri Arun Kumar Tripathi, Advocate and found of Shri Arun Kumar Tripathi, Advocate had suffered serious road accident and had sustained multiple fractures and open wound injuries on his body and was under treatment of medical college of Banaras Hindu University and was not in a pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay the appeal was prepared and is being filed before this Hon'ble Court. 10. That, the delay caused in filing the appeal was not due to any malafide reasons and the appellant was under impression that the appeal was pending before this Hon'ble Court and had taken utmost care as a litigant but unfortunately could not get legal help properly. 11. That, it is expedient in the interest of justice that this Hon'ble Court may graciously be pleased to condone the delay of 12 months and 27 days in filing the present appeal and further be pleased to treat the appeal within time." We have heard Shri Sunil Rai, learned counsel for the appellant and Shri B.K.S. Raghuvanshi for the department. The grounds of delay are full of contradictions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with delay condonation application. We find that the conduct of the appellant in the Tribunal as well as in firstly filing the writ petition against the order of the Tribunal and thereafter by filing appeal with delay of 213 days is not sufficient to explain the delay. Before parting with the case we may observe that initially on seizure of the goods the petitioner had filed a writ petition in Gujarat High Court and obtained an order for release of the goods on 23.12.2005 imposing condition of bank guarantee. The department filed Special Leave Petition No.2705 of 2006 in the Supreme Court. The Asstt. Commissioner of Customs, Kandla by order dated 12.1.2006 had communicated the order of the provisional assessment. The petitioner withd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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