2007 (2) TMI 544

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.....G. Chacko, Member (J)]. - This application filed by the department (appellant) is for condonation of the delay of 64 days involved in the filing of their appeal. The application mentions the delay as 70 days, whereas learned SDR corrects it as 64 days. The impugned order was received by the Customs House on 7-6-2006 and the appeal was filed on 10-11-2006 with a delay of 64 days. The only explan....

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....n of the department which was late by 51 days was dismissed as time-barred after noting that the delay between certain date and certain subsequent date was not cogently explained by the petitioner. 2. After considering the submissions and the case law, we are not inclined to allow these applications inasmuch as no valid reason, let alone to the satisfaction of the Bench, has been stated by t....