2023 (8) TMI 1327

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.... for the appellant Shri Rakesh Kumar, Authorised Representative for the respondent ORDER BINU TAMTA : The present appeal has been filed by the appellant challenging the Order-in Appeal No.CC(A)CUS/D-II/Export/ICD/TKD/1031/2019-20 dated 16.01.2020 passed by the Commissioner of Customs (Appeals), whereby he rejected the appeal filed by the appellant on technical grounds of being timebarr....

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.... the office of the Advocate and hence, the delay is bonafide. The Commissioner (Appeals) in view of the provisions of Section 128 (1) of the Customs Act, 1962 observed that the appeal has been filed after the expiry of the statutory period prescribed for filing the appeal and the ground stated by the appellant for seeking condonation was found to be insufficient as the same was not substantiated b....

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....11 (SC), M/s Shambhu Synthetics Private Limited Versus Commissioner of Customs, ICD, Tughlakabad (Import), New Delhi - 2021 (4) TMI 118 - CESTAT, New Delhi and Commissioner of Customs and Central Excise Versus M/s. Hongo India (Private) Ltd & Anr.-2009 (3) TMI 31 -(SC). 5. From the records, we find that the appellant is a sole proprietorship firm and the Proprietor is aged about 70 years, there....

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....t. Similarly, the decision in M/s Hongo India (Private) Limited, (supra) is related to delay in presenting the reference application before the High Court being beyond the prescribed period of 180 days by applying Section 5 of the Limitation Act, 1963 and hence, the same is not applicable here. In the present case, we are considering the appeal within the extended period prescribed under the Statu....