TMI Blog2020 (11) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... C and therefore, the delay has been caused in filing the appeal. In the facts and circumstances of the case, in our considered opinion and in the light of the aforesaid legal position, sufficient cause for condonation of delay in filing the appeal is made out. In the result, delay in filing the appeal is condoned and the substantial question of law framed by this Court is answered in favour of the appellant and against the revenue. Matter is remitted to the Tribunal to decide the appeal preferred by the appellant in accordance with law, after affording an opportunity of hearing to the parties - Appeal allowed. - C.S.T.A. NO. 16 OF 2018 - - - Dated:- 5-11-2020 - THE HON'BLE MR. JUSTICE ALOK ARADHE And THE HON'BLE MR. JUSTICE H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aggrieved, this appeal has been filed. 3. Learned counsel for the appellant, while inviting the attention of this Court to the application seeking condonation of delay filed before the Tribunal, submitted that the appellant had furnished requisite documents and had made a request for issuance of EODC on 09.07.2010. Thereafter, several communications from time to time were issued and ultimately on 16.04.2018, a letter was filed before the office of the Additional Director General of Foreign Trade, Bengaluru requesting for condonation of delay for discharging the export obligation. It is submitted that the order of the Commissioner of Customs (Appeals) was solely based on non-issuance of EODC. Therefore, the appellant was given an adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case, in our considered opinion and in the light of the aforesaid legal position, sufficient cause for condonation of delay in filing the appeal is made out. In the result, delay in filing the appeal is condoned and the substantial question of law framed by this Court is answered in favour of the appellant and against the revenue. 6. In view of the preceding analysis, the impugned order dated 20.06.2018 passed by the Tribunal is hereby quashed and the matter is remitted to the Tribunal to decide the appeal preferred by the appellant in accordance with law, after affording an opportunity of hearing to the parties. In the result, the appeal is allowed. 7. In view of the disposal of the appeal, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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