2015 (9) TMI 919

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.... The Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ARCHANA WADHWA The delay in filing the present appeal is around 155 days. It is seen that the impugned order was passed on 25/04/2014 and was admittedly received by the appellant on 02/05/2014. However the appeal stands filed on 13/02/2015. 2. Arguing on the application, learned counsel submits that the issue invol....

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....er they received the EODCs & their representative in Bangalore presented the said certificates to the Customs. Accordingly they were under the bona fide impression that inasmuch as EODCs stand issued and stand presented to the Customs authorities, no further action is required to be taken by them. It is only subsequently when the Revenue realized the entire amount by encashing the bank guarantee g....