TaxTMI 
TaxTMI 
2014 (2) TMI 728
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....ut stating number of days of delay in such application. Number of days of delay was left blank in the application. It was averred in the application that: A. That the Department did not supply copy of the certified copy of the adjudication order until 04/03/3012 for which the appellant ran from pillar to get the certified copy of the impugned order to file the appeal. B. The Department did not supply various documents relating to adjudication proceeding. C. Various communications were addressed to the Commissioner, ICD for the supply of the documents and one such application was as per Annexure -A to the application. D. Appellant came in appeal before Tribunal as soon as he received the impugned order. But registry asked him to ....
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....mpugned order was dispatched to the appellant at the address on record by speed post on 04/09/2010 under serial number 32664 as was apparent from the dispatch Register maintained in the office of the learned Adjudicating Commissioner and the order so sent was not return back by postal authority un-served. 5. Learned Advocate Sri Goutam appearing on behalf of the appellant brought out that there was neither deliberate delay nor malafide to file a belated appeal before Tribunal. Virtually there was only 3 days delay in filing appeal upon receipt of the certified copy of the impugned order on 5.3.2012 and Appeal was filed on 8.6.2012. 6. Filing a date chart, learned advocate explained that the events depicted at page 12 of the paper book....
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....olved in the customs fraud along with Moolchand Sharma in the self-same adjudication. Therefore, Harsh Anil Vasant cannot plead to be a stranger to the adjudication consequence. He deliberately waited till expiry of limitation to approach the Department with fake plea of non-receipt of the impugned order to avoid liability. 9. Revenue repeatedly submitted that this appellant had hand in glove with the exporter to get undervalued invoice and mis-declare value as well as description of the offending imports and clear the same with the abetment of Moolchand Sharma. Revenue being defrauded by this appellant and Moolchand Sharma, any leniency shown to him condoning delay shall seriously prejudice interest of revenue and that shall be a bonus ....
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....on prescribed by law. Laxity does not add to longevity of a remedy which exhaust with the passage of time following doctrine of resjudicata. Casual approach of appellant shows its scanty regard to law. Had there been bonafide, the appellant would have pursued its right without painting a gloomy picture and abusing the process of law. 15. No vigilant attitude of appellant is visible from record. Length of deliberate delay has crippled him to be successful applicant without a bonafide. He caused prejudice to Revenue coming to court without clean hands with a deliberate delay. He preferred to postpone his remedial measure without being vigilant and unmindful of the consequence of delay; his malafides may not be ruled out. Record does not re....