2014 (11) TMI 494

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....tation. Challenging the same, this appeal has been preferred by the assessee before this Court, which has been admitted on the following substantial question of law : "Whether the expression "sufficient cause" means the delay has to be appropriately explained by showing the factual causes sufficiently leading to the delay or it should be interpreted that the factual cause itself should be justified and reason on its own merit notwithstanding the fact that the .reasons for the delay have been sufficiently explained?" 3. The appellant is a company based in Hong Kong, who had shipped four consignments of mulberry silk to their buyers in India. Two of the consignments were cleared by the consignee after making full payment of the bil....

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....ppellant, the copy of the order-in-original was received on 19-3-2008. There were some errors in the order passed by the Original' Authority, and therefore, they addressed a letter to the Commissioner of Customs (Seaport-Exports) on 11-4-2008, requesting for issuance of a corrigendum and correction of calculation of the amount payable. This was sent by Speed Post on 11-4-2008 itself, which was followed by a reminder dated 15-5-2008, stating that they are yet to receive the clarification and look forward to appropriate orders to be passed expeditiously. Subsequently, they sent another communication on 8-8-2008, through their Counsel, for which, the appellant received a reply on 8-9-2008, informing that the order dated 14-3-2008, is perfectly....