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2017 (11) TMI 622

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..... ated that the appellant would be ready and willing to pay costs, but the appeal should be heard and disposed of on merits - delay condoned, subject to payment of costs of ₹ 35000/- to the respondents within a period of four weeks from today - appeal allowed in part. - CUSAA 59/2017 - - - Dated:- 31-10-2017 - MR. SANJIV KHANNA MS. PRATHIBA M. SINGH JJ. Appellant Through Mr. Bhusan Lal Garg, Advocate. Respondent Through Mr. Sanjeev Narula, Senior Standing Counsel for Customs Mr. Abhishek Ghai, Advocate. SANJIV KHANNA, J. (ORAL): Tahir Hussien, sole proprietor of M/s Tahir Star, has filed the present appeal under Section 130 of the Customs Act, 1962 (Act, for short) against the order dated 15th March, 2017 pa .....

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..... to similar penalty on Altaf Khan, elder brother of the present appellant. 4. The appellant states that he had received copy of the order-in- original on 18th January, 2016. 5. The appellant preferred an appeal against the said order on 22nd December, 2016 along with an application for condonation of delay. The grounds taken in the application for condonation of delay primarily relate to failure of the respondents to issue show cause notice and furnishing of papers/documents. The appellant has raised the plea that the respondents had not issued a show cause notice and had also not furnished and given copy of the Relied upon Documents (RUDs) before the order was passed. 6. The stand of the respondents, on the other hand, is that t .....

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..... t as it may, we have noticed that the appellant has been saddled with a fairly substantial demand. The matter does require consideration. The appellant had, as per the respondents as noticed above, waived his right to show cause notice and hence he did not have copy of the entire RUDs. It is per se evident that there would have been difficulty in filing of an appeal without relevant documents. Be that as it may, learned counsel for the appellant has stated that the appellant would be ready and willing to pay costs, but the appeal should be heard and disposed of on merits. 11. Keeping in view the aforesaid position and the respective contentions and issues raised by the parties, we are inclined to accept the prayer made by the appellant a .....

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