2016 (3) TMI 341

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.... For the Appellant : Mr. T Sundaranathan For the Respondent : Mr. A P Srinivas, Sr. Standing Counsel ORDER V. Ramasubramanian, J. This appeal is filed by the Assessee under Section 130 of the Customs Act, 1962, challenging the order of the Tribunal, refusing to condone the delay of 546 days in filing the appeal. 2. We have heard Mr. T.Sundaranathan , learned counsel for the appel....

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....' on 07.07.2009. The Speed Post was undelivered to your Office on 08.07.2009. The copy of delivery slip is enclosed herewith for your kind information." 5. On the basis of the said letter, the Tribunal came to the conclusion that the delay was not properly explained. Consequently, the Tribunal dismissed the application. 6. It is seen from the Order in Original that the same was directed ....