2013 (8) TMI 319

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar, JC (AR) JUDGEMENT Per P.K. Das The applicant has filed these condonation applications for condoning the delay of 534 days in both the appeals. The learned AR submits that the matter was adjourned on earlier occasions at the request of the learned counsel. 2. On a perusal of the record, we find that the matter was earlier adjourned on 23.1.2013 and 5.3.2013 at the request of the l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants children are there. The appellant submit that, she had also hospitalized in USA for rest and recuperation. I state that, I have been continuously under medical care with the result, I could not attend office regularly or to attend even my day-to-day work. I state that, I have no second help to monitor such types of time bound application. I state that, in view of this, the receipt of the ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion (5) of Section 129A provides that the appellate Tribunal may admit an appeal after expiry of the relevant period referred to in sub-section (3), if it is satisfied that there was sufficient cause for not presenting it within that period. It is clear that after expiry of the limitation, the Revenue has right to recover the amount under the provisions of the Customs Act and such right cannot be....