TMI Blog2019 (6) TMI 979X X X X Extracts X X X X X X X X Extracts X X X X ..... eal along with grounds of appeal till 5th September, 2018 when the file was again put up before the Principal Commissioner of Customs. This inaction shows negligence on the part of the Revenue in challenging the order dated 18th April, 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. Thus no suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeks time to file additional affidavit. We grant time of two weeks from today to file additional affidavit. Place the Notice of Motion on 25th April, 2019. 3. Pursuant to the above, the applicant has filed additional affidavit dated 24th April, 2019 of the Deputy Commissioner of Custom seeking to explain the delay in filing the accompanying appeal. The additional affidavit as filed, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was thereafter filed on 18th February, 2019. 4. Mr. Jetly, learned Counsel appearing in support of the application submits that on merits now the issue stands concluded in favour of the applicant by the decision of this Court in Principal Commissioner of Customs Vs. Unison Clearing Pvt. Ltd. 361 ELT 321 (decided on 19th April, 2018). Reliance is also placed upon the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a separate issue. 6. We find the reliance placed by the Revenue upon the decision of this Court in Unison Clearing Pvt. Ltd. (supra) was a decision which was rendered on 19th April, 2018 while the present appeal has been filed from an order dated 18th April, 2017. The non-taking of any action from 13th June, 2018 to 5th September, 2019 shows negligence. The application was moved to ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant realized that the Apex Court had dismissed very appeal with liberty to move the High Court. The facts in the present case are completely different. It shows complete negligence on the part of the Officers of the Department to challenge the impugned order of the Tribunal dated 18th April, 2017. Thus, we find no sufficient cause has been made out for condonation of delay. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
