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TMI Blog2014 (9) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonation of delay of 413 days in filing the appeal before the Tribunal. The appellant seeks admission of the appeal on the following substantial questions of law :- "(1) Whether the lower court is right in dismissing the appeal without giving the opportunity as per the principles of natural justice and equity as enshrined under Articles 14, 19 and 21 of the Constitution of India. (2) Whether the lower court is right in dismissing the petitioner especially when the appellant had categorically stated in his petition about his illness and the same has been extracted in order. (3) Whether the lower authority is right in dismissing the petition in the light of the legal proposition "any period of limitation for the Courts to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired under the Legal Metrology (Packaged Commodities) Rules, 2011. A show cause notice was served on the appellant dated 24-8-2011 and also on the importer alleging that the appellant had violated the provisions of the Customs Act by not ensuring the compliance of Section 146 of the Customs Act and the Rules and Regulations framed thereunder. 4. The appellant submitted his reply and the Adjudicating Authority, by order dated 2-9-2011 imposed penalty of Rs. 50,000/- on the Authorised Signatory of the appellant. As against such order, the appellant preferred appeal before the Tribunal, which is stated to be pending. In the mean time, the first respondent-Commissioner of Customs, passed the order under Regulation 20(3) of the Custom Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 413 days occurred in preferring the appeal and the other appeal against the order of Adjudicating Authority was also pending before the Tribunal, which explanation could be accepted as sufficient cause for having been prevented to file the appeal within the period of limitation and it cannot be stated that the Appellant was totally lethargic or utterly negligent. In such circumstances, we deem it appropriate that the delay in filing should be condoned. 7. Hence, for the above reasons, delay of 413 days is condoned and the Tribunal is directed to entertain the appeal filed by the appellant and proceed in accordance with law. The Civil Miscellaneous Appeal stands ordered on the above terms. No costs. Consequently connected MP is clo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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