2020 (11) TMI 360

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....ANIL KUMAR B, ADVS FOR THE RESPONDENT : BY SRI. CHANDAN SANJAY BHAT, ADV., FOR SRI. DESHPANDE AMIT ANAND, ADV JUDGMENT This appeal under Section 130 of the Customs Act, 1962 (hereinafter referred to as 'the Act', for short) has been preferred by the appellant being aggrieved by the order dated 20.06.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench....

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.... 751 days in filing the appeal. It was held by the Tribunal that if the appellant would pursue the matter before the Director General of Foreign Trade for obtaining EODC, it would have as well filed an appeal. Being aggrieved, this appeal has been filed. 3. Learned counsel for the appellant, while inviting the attention of this Court to the application seeking condonation of delay filed before th....

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....lay. On the other hand, learned counsel for the revenue has supported the impugned order and submitted that no sufficient cause for condonation of delay in filing the appeal has been made out. 4. We have considered the submissions made by the learned counsel for the parties and have perused the record. It is well settled in law that the expression 'sufficient cause' should receive liberal....

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....re, the delay has been caused in filing the appeal. In the facts and circumstances of the case, in our considered opinion and in the light of the aforesaid legal position, sufficient cause for condonation of delay in filing the appeal is made out. In the result, delay in filing the appeal is condoned and the substantial question of law framed by this Court is answered in favour of the appellant an....