2017 (4) TMI 258

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....mber (J) and C.J. Mathew, Member (T) Shri M.K. Mall, Asstt. Commissioner (AR), for the Appellant. Shri O.P. Khanduja, Advocate, for the Respondent. ORDER [Order per : C.J. Mathew, Member (T)]. - Before us are the applications for condonation of delay in filing appeals Nos. C/87031, 87170 and 81717/2015 by Commissioner of Customs (Import), JNCH, Mumbai-II against order-in-appeal 135-137....

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.... the appeal itself is delayed beyond the normal deadline from the date of receipt of the order. 3. On a perusal of the records, we find that the applications for condonation of delay is conspicuously bereft of any cogent justification for the delay. An affidavit dated 6th April, 2016 was filed by an authorized officer to explain the delay all of which relate to non-traceability of the file....

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....emsp;In arriving at this conclusion, we are guided by the decision of the Tribunal in Commissioner of Customs (Imports), Chennai v. Archean Granites Pvt. Ltd. [2011 (264) E.L.T. 290 (Tri.-Chennai)], of the Hon'ble Supreme Court in Office of the Chief Post Master General v. Living Media India Ltd. [2012 (277) E.L.T. 289 (S.C.)] and Thakker Shipping P. Ltd. v. Commissioner of Customs (General) [2012....