2013 (8) TMI 882

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...., for the Appellant. Shri P. Arul, Superintendent (AR), for the Respondent. ORDER The applicant has filed this COD application for condoning the delay of 246 days involved in the filing of the appeal. 2. The learned counsel submits that the applicant has filed an affidavit stating that in the month of June 2009 the applicant's son about 3½ years old got kidnapped and for ab....

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.... the Department and the appeal was filed on the basis of the order obtained from the Department. 3. The learned AR raises a preliminary objection that the impugned order dated 27-8-2009 was served on the company as well as on the learned consultant, who appeared before the Commissioner (Appeals) by registered post as revealed from the endorsement made in the impugned order. Hence there is ....

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....ter hearing both sides and on perusal of the records, we find that the applicant is a Customs House Clearing Agent. It is stated in the affidavit that in the month of June 2009 the applicant's son got kidnapped and almost for a year and half, the applicant was under mental agony and trauma. It is seen from the affidavit that the applicant has received the impugned order in the month of September 2....