TMI Blog2020 (5) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant being busy in compliance of some Department s direction, is not opined sufficient explanation for the delay as big as of 135 days - There have been findings against the present importer in the decision of M/S. JAISWAL IMPORT CARGO SERVICES LIMITED VERSUS COMMISSIONER OF CUSTOMS [ 2019 (8) TMI 497 - CESTAT NEW DELHI] as was filed by the applicants, co-noticee. It becomes clear that before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant. Same cannot be held a sufficient cause as is required under section 5 of Limitation Act to explain the impugned delay. In absence thereof, the delay cannot be condoned. Application dismissed. - Customs COD Application No.51148 of 2019 in Customs Appeal No. 52710 of 2019 [DB] - Final Order No. 51808/2019 - Dated:- 16-12-2019 - HON BLE MR. C.L. MAHAR, MEMBER (TECHNICAL) AND HON ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, resulting into the delay of 135 days in filing of the impugned appeal. The said delay is prayed to be condoned on the aforesaid grounds. 3. Ld. D.R. while rebutting these arguments has submitted that the order dated 22nd March, 2019 is acknowledged to have been received by the appellant within 3 days thereof i.e. on 26th March, 2019 as is apparent from clause (e) of para 3 of the impugned ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined sufficient explanation for the delay as big as of 135 days. The appellant was appearing before the Commissioner (Appeals) who received the order within three to four days of the order which is proposed to be challenged under the present appeal. There have been findings against the present importer in the decision of 7th of August, 2019 in the Customs Appeal No. 52677 of 2018 as was filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther advice, amounts to negligence, as well as non-pursuance on the part of the appellant. Same cannot be held a sufficient cause as is required under section 5 of Limitation Act to explain the impugned delay. In absence thereof, the delay cannot be condoned. 7. Application, resultantly, stands dismissed. As a result thereof, the impugned appeal also stands dismissed. [Order pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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