TMI Blog2017 (4) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... ny cogent justification for the delay. An affidavit dated 6th April, 2016 was filed by an authorized officer to explain the delay all of which relate to non-traceability of the file and the delay in receiving inputs from the assessing group. From this affidavit it would appear that the Committee of Commissioners left it to the lower authorities to ascertain and prepare the grounds for appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : C.J. Mathew, Member (T)] . - Before us are the applications for condonation of delay in filing appeals Nos. C/87031, 87170 and 81717/2015 by Commissioner of Customs (Import), JNCH, Mumbai-II against order-in-appeal 135-137/(Gr.VA/2015(JNCH)-Appeal-II, dated 8th April, 2015 of Commissioner of Customs (Appeals-II), Mumbai. The impugned order allowed the claim of importer to the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condonation of delay is conspicuously bereft of any cogent justification for the delay. An affidavit dated 6th April, 2016 was filed by an authorized officer to explain the delay all of which relate to non-traceability of the file and the delay in receiving inputs from the assessing group. 4. From this affidavit it would appear that the Committee of Commissioners left it to the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 (Tri.-Chennai)], of the Hon ble Supreme Court in Office of the Chief Post Master General v. Living Media India Ltd. [2012 (277) E.L.T. 289 (S.C.)] and Thakker Shipping P. Ltd. v. Commissioner of Customs (General) [2012 (285) E.L.T. 321 (S.C.)] and of the Hon ble High Court of Punjab Haryana in Commissioner of Central Excise, Delhi-III v. Leading Solution India Pvt. Ltd. [2014 (305) E.L.T. 472 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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