TaxTMI 
TaxTMI 
2018 (6) TMI 1307
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....pondent ORDER Per : S. S. Garg The applicant has filed an application seeking condonation of delay of 751 days in filing the present appeal. The applicant has further stated that they received the impugned Order-in-Appeal No.35/2016 dated 21.1.2016 on 28.1.2016 and as per the provisions of Section 129A of the Customs Act, 1962, the applicant was required to file the appeal within three months f....
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.... authorities for obtaining the EODC certificate. 2. Heard both the parties and perused the records. 3. The learned counsel for the applicant submitted that the delay in filing the present appeal is not deliberate and intentional but was on account of the fact that they were pursuing the matter before the JDGFT and DGFT and on account of this, they could not file the appeal in time. He further su....
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....igence on the part of the applicant in filing the appeal. He further submitted that the applicant received the Order-in-Appeal on 28.1.2016 and was supposed to file the appeal on or before 27.4.2016 but he filed the appeal only on 18.5.2018, which is filed after an inordinate delay of 751 days. He further submitted that when the applicant can pursue the matter before the JDGFT and DGFT for issuanc....