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2019 (6) TMI 579

the applicant explaining the delay in filing an appeal. Each case would be decided on the facts put forth by the applicant before the Court to explain the delay. Merely because a long delay has been condoned in one case would not by itself lead to the conclusion that long delays have been condoned in earlier cases and, therefore, notwithstanding the absence of appropriate explanation for the delay, the same has to be condoned. In the present case, there is complete negligence on the part of the Officers of the Department to challenge the impugned order of the Tribunal dated 11th January, 2017. Thus, there is no sufficient cause has been made out for condonation of delay. Notice of Motion is dismissed. - NOTICE OF MOTION NO. 258 OF 2019 IN C .....

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ths from the receipt of the order of the Tribunal. On 19th January, 2018 the Revenue complied with the order of the Tribunal and restored the suspended Customs Broker license. Further, on 23rd January, 2018 the Chief Commissioner of Customs approved the proposal to look into the question of filing an appeal after investigating / presenting officers are appointed to deal with the cancellation of the Customs Broker license of the respondent. Therefore, the affidavit states that it was on 23rd July, 2018 that the applicant engaged a panel Counsel for the purposes of filing an appeal. The draft was received from the panel Counsel on 4th February, 2019 and the appeal was thereafter filed on 18th February, 2019. 4. Mr. Jetly, learned Counsel appe .....

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from the impugned order which was received on 17th January, 2017 within the stipulated time. The explanation for the delay offered in the affidavit does not state the date when the approval for filing the appeal was granted by the Chief Commissioner. The filing of appeal from the order dated 11th January, 2017 of the Tribunal was not dependent upon appointment of Presiding Officer for the purposes of cancellation of license. This inaction shows negligence on the part of the Revenue in challenging the order dated 11th January, 2017 of the Tribunal in time. On being asked whether any responsibility has been fixed for the delay, we were informed that it is a separate issue. 7. The various decisions relied upon by the Counsel for the applicant .....

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