2015 (9) TMI 397

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....lay) This appeal is belated and delayed by 52 days and hence an application for delay has been filed. However, before issuing notice on the said application, we deemed it appropriate to examine the merits and ascertain whether it is a fit case in which the High Court should interfere under Section 130 of the Customs Act, 1962. The impugned order dated 15th January, 2014 quashes penalty/forfeiture....

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....had accepted the said certificate which appeared to be genuine and issued by the National Open School, Government of India, New Delhi. It is accepted that the certificate was also filed with the appellant Customs authorities before the H Card was issued. The appellant authorities also accepted and believed that the certificate was genuine and validly issued as was accepted by the respondent employ....