2004 (2) TMI 398

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....ne, 2002; that the Appeal has been filed on 6-8-2003 after a delay of 322 days from the date of service of the impugned order in original; that the delay in filing the Appeal is due to a fraud perpetrated upon the Appellant by their consultant Shri Naresh Pal Gupta; that the Appellant being semi-educated, had heavily relied upon his consultant and handed over all the documents, who had not only deceived them but also kept them in dark about the entire proceedings; that they had diligently pursued their case to the best of their capabilities and had taken all reasonable steps to present their case; that, therefore, they cannot be held guilty of negligence or latches. Finally, the learned Advocate submitted that the Appellants have a very goo....

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....itted that the decision relied upon by the Applicants is not applicable to the facts of the present matter; that in the said case, M/s. Candid Enterprises had relied upon the opinion of the Tanning Expert and Superintendent, Government Institute of Leather and Technology, Mumbai, a Certificate from the Mitsubishi Chemicals, a Certificate from Prof. D.D. Kale, University Department of Chemical Technology, Mumbai and opinion of Deputy Chief Chemists; that the Commissioner (Appeals) has accepted their claim that acrylamide was a synthetic adhesive on the basis of various opinions; that after one and a half years the Central Intelligence unit of Mumbai Customs House acting upon the Intelligence, conducted investigation which revealed that there....