TMI Blog2013 (8) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ell and she was suffering from gynaecological disorder and also taking treatment in USA as her children were there - condonation of delay depend on the facts of each case and it is the duty of the applicant that they should explain the reason for delay in detail – appeal and stay application rejected – decided against the applicant. - Appeal No. C/COD/434, 450/2011, C/S/209, 210/2011 & C/259, 260 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dismissed. Consequently, the appeals along with stay applications also get dismissed. 3. At this stage, Ld. advocate mentions that he could not reach at the time of passing the above order due to heavy traffic jam. He submits that COD applications may be considered on merit. He drew the attention of the Bench to para-13 of the COD application as under:- The appellant submit that, she was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant-firm is engaged in the manufacture of Mens and Boys pant, Men s and Boys Trouser made out of 100% Polyester Plain Peach and Dyed Fabric. He submits that there is no bonafide reason for condonation of delay in filing the appeals. 5. After hearing both sides, and on perusal of the records, it is seen that Section 129A (3) of the Customs Act, 1962 provides that every appeal under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of each case and it is the duty of the applicant that they should explain the reason for delay in detail. 6. In the present case, we find that the applicant merely stated that she was not well and she was suffering from gynaecological disorder and also taking treatment in USA as her children are there. We find that the delay is of 534 days and there is no reason for details of long delay. Apa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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