Appeal Delay of 484 Days Not Excused Due to Revenue's Inaction; Lack of Explanation for Key Period Cited.

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....Condonation of 484 days delay - no attempt even made to explain the delay from 13th June, 2017 when the Pr.Commissioner of Customs (CC) sought information of likelihood of success in appeal along with grounds of appeal till 5th September, 2018 when the file was again put up before the Pr. CC - inaction shows negligence on the part of the Revenue - delay not condoned....