2016 (7) TMI 225

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....te For Respondent: Dr.J. Nagori, A.R. (Additional Commissioner) ORDER Heard both the sides. 2. This Miscellaneous Application is filed seeking condonation of delay of 1091 days in filing the appeal before this forum.  Undisputedly, the appeal was filed on 28.06.2015 i.e. after 06.08.2014, the effective date from which Section 129E of Customs Act, 1962 has been amended.  The learned A....

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....erwise for non-compliance with the provisions of amended Section 129E of Customs Act, 1962.  On the other hand, the issue is whether the COD application be heard first or it should be heard after compliance of Section 129E of Customs Act, 1962.  It is his contention that only after compliance with the amended provisions of Section 129E of Customs Act, 1962, the COD application  be h....