TaxTMI 
TaxTMI 
2016 (1) TMI 1208
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.... It is his submission that as per the Regulation 14 of Courier Imports & Exports (Clearance) Regulations, 1998 (herein after referred as Regulation), any representation has to be made to the Principle Commissioner of Customs as the case may be. Learned Counsel draw our attention to the page No. 72 wherein they have made a representation before the Chief Commissioner of Customs on 29.01.2015 which is well within time as has been indicated in regulation 14 of Regulation 1998. He would submit that till date the representation has not been addressed to by the Chief Commissioner or the Principle Commissioner hence they have filed this appeal before this Tribunal. It is his submission that the appeal against Order-in-Original No. MUM-CUS(AP-II)/A....
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....e, we are of the view that this appeal lies before this Tribunal. 6.1 On perusal of the records we do find on the contention raised by the learned Counsel as correct as to that they have represented before the Chief Commissioner under bonafide belief that the representation against the impugned order is to be made before him and they were agitating the mater diligently. We find the Hon'ble Supreme Court in the case of Ram Nath Sao v. 2002(3) DCC 195 in para 12 has held- "Thus it becomes plain that the expression "sufficient cause" within the meaning of Section 5 of the Act or Order 22 Rule 9 of the Code or any other similar provision should receive a liberal construction so as to advance substantial justice when no negligence or inac....