2020 (7) TMI 704

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....Member (Judicial) For the Appellant : Shri V.S. Negi, Advocate For the Respondent : S/Shri Rakesh Kumar and Chandan Kumar Jain, Authorized Representative (DRs) ORDER RACHNA GUPTA :- Arguments upon application seeking condonation of delay of 110 days heard. Learned Counsel for the appellant/applicant has impressed upon para 3 of the application while submitting a sufficient cause for....

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....e of the delay. The learned Counsel also explained the extent of financial burden as has rather been caused due to said delay. The same is accordingly prayed to be condoned. Learned Departmental Representative while rebutting the said submission stated that the reason quoted is not at all sufficient to explain the delay of as many as 110 days. It is brought to the notice that the writ-petition ....

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....26/2019 being filed before Hon'ble High Court of Delhi. Apparently and admittedly the said writ-petition was filed on 10 May 2019 that is just one day prior the date of expiry of period of limitation available to the present applicant to file the impugned appeal. The subsequent period taken by the writ-petition before the Hon'ble High Court therefore cannot a criteria for holding the said reaso....

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.... 8 GB quantity under the garb of three battery UPS, is not available to him. 5. In the given circumstances and the confirmation of the proposal of confiscation and the imposition of penalty upon the appellant, we are not inclined to accept the reason quoted to be a sufficient cause. More so, for the reason that the order under challenge also given the importer an opportunity for paying redempti....