1986 (8) TMI 199

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....sultant, for the Respondent. [Order per : S. Duggal, Member (J)]. - In this appeal, which was received in the Registry on 16-5-1986 in respect of; Order-in-Appeal, dated 15-10-85, an application for condonation of delay has been filed along with the appeal. Today, the said application has been listed for hearing and was taken up when Shri J. Gopinath, SDR is present for the Collector (Appell....

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....ed out that the total delay in filing the appeal is that of 84 days, if we take the starting point for limitation to be 12-11-1985, the date on which the Collector is shown to have received the Order-in-Appeal. He has further pointed out that the Collector's order for filing the appeal had been given on 20-12-1985 and the draft memorandum of appeal as well as draft sanction for appeal is shown to ....

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.... the facts, as set out in the application for condonation of delay, and we regret to say that this betrays total lack of appreciation on the part of the concerned Collector, as to the purport and import of the provisions, under which, this appeal has been filed. The said provisions are contained, so far as the Collector of Customs is concerned, in Section 129A (2) of the Customs Act, 1962 which re....

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....he application betrays a total lack of appreciation on the part of the Collector, as to the significance of this governing provision, which empowered him; "to direct filing of an appeal". We find, on the other hand, that the Order-in-Appeal in this case does not seem to have been perused by the Collector before 20-12-1985, because right from the date of receipt in the Custom House, which is given ....