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2014 (9) TMI 524

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....ndonation 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 e....

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....uired 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 Hou....