2009 (4) TMI 690

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....r the Respondent. [Order]. -  The captioned appeals invoice cases of identical facts. All these appeals have been filed with a delay of 59 days. All the applications for condonation of delay arise before me for decision. The impugned orders affirmed rejection of claim for refund of each of the importers by the original authority. The details of the Orders-in-Appeal and the amounts invol....

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....f fine and imposed penalty on the importer under Section 112 of the Customs Act. On appeal the Commissioner (Appeals) vacated the order of confiscation and penalty. The appellants applied for consequential relief. The original authority rejected the claim for refund on the ground that the order which had allowed relief to the importer had been appealed against before the Tribunal; the Hon'ble High....

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....the Tribunal. They received legal advice to file the appeal later, which resulted in filing the appeal with a delay of 59 days. I have heard the learned counsel for the appellants as well as the learned JDR for the Revenue. 3. On a careful consideration of the facts of the case I find that on import of the secondhand photocopiers the original authority had ordered confiscation of the consi....