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of <h1>Appeal Dismissed Due to Delay, Stay Application Disposed</h1> <h3>T. SOUNDARA RAJAN Versus COMMISSIONER OF CUSTOMS, CHENNAI</h3> T. SOUNDARA RAJAN Versus COMMISSIONER OF CUSTOMS, CHENNAI - 2009 (233) E.L.T. 465 (Tri. - Chennai) Two applications by the appellant were considered: one for 'condonation of the delay of 4 months and 14 days' in filing the appeal, and the other for waiver of pre-deposit and stay of recovery of the penalty. The Commissioner's order (confiscation with redemption option on payment of Rs.11 lakhs and penalty of Rs.2.5 lakhs) was received on 9-9-2007; the appeal was filed on 25-4-2008. Medical records produced (discharge summary dated 19-10-07 and a medical certificate dated 31-3-08) did not substantiate incapacity to prosecute the appeal after discharge. The Tribunal held these documents 'cannot be accepted as evidence of the appellant's alleged inability' to take steps post-discharge and found the appellant's conduct 'lackadaisical.' Given the lack of satisfactory explanation for the delay and the availability of prompt legal remedy after an adverse remand outcome, the application for condonation was refused; consequently the appeal was 'dismissed as time-barred' and the stay application disposed of.
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