2004 (4) TMI 346

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....i V. Valte, SDR, for the Respondent. [Order]. - This application seeks waiver of pre-deposit and stay of recovery in respect of an amount of penalty of Rs. 50,000/-. 2. SDR raises a preliminary objection. He submits that the appeal filed by the party is time-barred. A certified copy of the impugned order of the Commissioner of Customs had been dispatched by registered post to them on....

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....petition filed by the applicant, the High Court had directed the first respondent (Ministry of Finance, Department of Revenue, through Commissioner of Customs, Preventive, Lucknow) to issue a certified copy of the impugned order to the applicant. Pursuant to the High Court's direction, the office of the Commissioner issued a certified copy of the order to the applicant on 29-7-2003. This submissio....

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.... on 4-5-99 and on 10-2-2003. These materials are, however, of no avail now. These materials should have been placed before the High Court. In any case, it appears from the High Court's order and the subsequent proceedings that a certified copy of the order of the Commissioner was received for the first time by the applicant on 29-7-2003. Reckoned from that date, the present appeal is within the ti....