2012 (7) TMI 751

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Shri S S Sekhon, Adv. Per: Ashok Jindal: Revenue has filed this appeal along with application for stay and application for condonation of delay. To proceed with the appeal, first we have to deal with the application for condonation of delay. 2. This appeal is filed with a delay of 697 days and the reason stated by the learned AR is that the Commissioner (Appeals), Mumbai-II has passed t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal is not maintainable. Thereafter, the jurisdictional Committee of Commissioners reviewed the impugned order, which caused the delay in filing the appeal. 3. As submitted by the learned AR, the delay is due to the reason that the jurisdictional Committee of Commissioners has not reviewed the impugned order earlier due to the above cited reason. Section 129A of the Customs Act, 1962 deals with....