2011 (9) TMI 925

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.... ORDER In the instant application filed under Section 130 of the Customs Act, 1962 (hereinafter to be referred as "Act"), the appellant has prayed for condonation of 309 days delay in filing the appeal. 2. For the reasons stated in the application, which is supported by an affidavit, the same is allowed. Delay of 309 days in filing the appeal is condoned. C.M. No. 18119-CII of 2011 : 3.&....

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....Bills of Entry during the period September, 2006 and November, 2006 for clearance of 'Reconditioned Incomplete Copier Incorporating Optical Systems'-Low duty & Medium duty (for short "the goods"). The respondent failed to submit the Overseas Chartered Engineer Certificate as regards value, remaining life of goods and also Country of Origin Certificate of the goods, therefore, such goods were liabl....

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....uch order passed by the Commissioner (Appeals) has been affirmed by the Tribunal. Still aggrieved, the Revenue is in appeal. 8. Learned counsel for the appellant has relied upon a judgment of this Court reported as Jaswant Traders v. Commissioner of Customs - 2009 (235) E.L.T. 33 (P&H) to contend that the mens rea was not required or contemplated as the import of the goods was in violation o....