2014 (2) TMI 1200

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....e Appellant. Shri K.S. Misra, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Applicant filed this application for condoning the delay of 1736 days in filing the appeal. 3. Contention of applicant is that the impugned Order No. 185/07, dated 24-3-2008 passed by the Commissioner of Customs (Import) whereby penalty of Rs. 50 lakhs was imposed und....

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....13 filed the present appeal. The contention is that as the time which taken in the proceedings before the Hon'ble High Court of Punjab & Haryana cannot be considered as delay on the part of the applicant. 4. It is also submitted that against the same impugned order other appellants filed appeal before the Tribunal and the Tribunal vide order dated 6-11-2012 remanded the matter to the adjud....

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....dated 28-2-2013 to present the same before the appropriate court along with order passed by the Hon'ble Punjab & Haryana High Court. Thereafter appellant filed present appeal on 18-3-2013. 7. As per the provisions of Section 129A(5) of the Customs Act 1962, Tribunal is empowered to condone the delay on showing sufficient cause for not filing the appeal within the normal period of limitatio....