2013 (4) TMI 257

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....r the grounds for condonation of delay are satisfactory or not. The reasons stated in their application are that there is a delay of four months and seven days in filing the appeal and the proprietor of the appellant firm was suffering from hyper tension, diabetes, mellitus, depression and he was advised rest during the period. To that effect, he has placed on record the medical certificate issued by the concerned doctor. The reasons stated are seem to be genuine. Therefore, we condone the delay in filing the appeal. 3. We have further seen that it is the livelihood of the applicant as his CHA Licence has been suspended on 3-8-2010 and since then the appellants are out of business. Therefore, we find this to be a fit case for early hearing....

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....heir licence. Therefore, the impugned order is to be set aside as held by this Tribunal in the case of International Shipping Agency (Order No. A/364/2011/CSTB/CI, dated 4-8-2011). He also relies on the decision in the case of Excel India Pvt. Ltd. v Commissioner - 2008 (230) E.L.T. 451 (Tri.-Mum.). He also relied upon the decision in the case of DHL Lemuir Logistics Pvt. Ltd. v Commissioner - 2011 (271) E.L.T. 382 (Tri.-Bang.). 8. Heard the learned Appraiser (AR) for the Revenue and perused the records. 9. It is an admitted fact that in this case the licence has been issued by the Commissioner of Customs (General), New Delhi and the same has been suspended by the Commissioner of Customs (General), Mumbai. In the case of International Shi....