Importer Denied Condonation for 110-Day Delay in Appeal Over Alleged Mis-declaration of Memory Cards as UPS Units.

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....Condonation of delay of 110 days in filing appeal - the pendency of said writ-petition does not seem to extend any benefit to the present applicant who is none but the importer and the proposed allegation of mis-declaration on his part that too to the extent of importing 43020 pieces of memory card serve 4 GB and 8 GB quantity under the garb of three battery UPS, is not available to him. - AT....