TMI Blog2014 (2) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- Prima facie, it appears that arrest of the appellant along with the abettor Moolchand Sharma does not show that the appellant was an innocent and unaware of the status of adjudication. He had painted a gloomy picture to gain misplaced sympathy - Merely stating that the appellant received the impugned order late for reasons attributable to him, he is not absolved of his obligation to adhere to the limitation prescribed by law. Laxity does not add to longevity of a remedy which exhaust with the passage of time following doctrine of resjudicata. Casual approach of appellant shows its scanty regard to law. Had there been bonafide, the appellant would have pursued its right without painting a gloomy picture and abusing the process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us documents relating to adjudication proceeding. C. Various communications were addressed to the Commissioner, ICD for the supply of the documents and one such application was as per Annexure -A to the application. D. Appellant came in appeal before Tribunal as soon as he received the impugned order. But registry asked him to enclose certified copy of the same for which the appellant was to again approach learned Commissioner to get certified copy of the order. Therefore there was delay of (left blank) days occurred in the process. E. That the appellant was prevented by sufficient cause in not filing the present appeal in time and there was no intention to make delay. F. That the appellant has a good case on merit in his favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file a belated appeal before Tribunal. Virtually there was only 3 days delay in filing appeal upon receipt of the certified copy of the impugned order on 5.3.2012 and Appeal was filed on 8.6.2012. 6. Filing a date chart, learned advocate explained that the events depicted at page 12 of the paper book book show that there were repeated applications made to the learned adjudicating authority to serve copy of the impugned order. He also drew attention to para 24, 25, 26 and 27 of the date chart and submitted that 3 days of delay occurred in the process may be condoned and appeal admitted. 7. Ld. DR for Revenue, opposing above prayer of appellant submitted that when the order sent as above did not return back by postal authority un-served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mis-declare value as well as description of the offending imports and clear the same with the abetment of Moolchand Sharma. Revenue being defrauded by this appellant and Moolchand Sharma, any leniency shown to him condoning delay shall seriously prejudice interest of revenue and that shall be a bonus to the offenders. 10. Heard both sides and perused the record. 11. Prima facie, it appears that arrest of the appellant along with the abettor Moolchand Sharma does not show that the appellant was an innocent and unaware of the status of adjudication. He had painted a gloomy picture to gain misplaced sympathy. 12. Right of redressal by way of appeal granted by law against wrong complained is a valuable right which is exercisable within th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessful applicant without a bonafide. He caused prejudice to Revenue coming to court without clean hands with a deliberate delay. He preferred to postpone his remedial measure without being vigilant and unmindful of the consequence of delay; his malafides may not be ruled out. Record does not reveal that before limitation and after that, appellant was conscious and vigilant to approach Court for remedy. An aggrieved who has genuine cause would not prefer to forgo his remedy which vanishes with the passage of time. The appellants without being vigilant, has lost his right to remedy. 16. A man of ordinary prudence and diligence shall not prefer to prejudice his interest seeking appeal remedy belatedly. While a vigilant only gets leniency fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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