2023 (7) TMI 1408

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....andal, Adv. For the Respondent : Mr. V.S. Negi and Ms. Kavita, Adv. ORDER CM APPL. 33675/2021 (15 days delay in filing the appeal) Bearing in mind the disclosures made, the delay of 15 days in filing the appeal is condoned. Application shall stand disposed of. CUSAA 37/2021 and CM APPL. 34847/2023 (condonation of delay of 168 days in filing the Rej.) 1. Notice. Since the respondent is dul....

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....e are informed that the duty element in the present case exceeds Rs. 1 crore. 3. Additionally, we also take note of the submission of Mr. Kumar, learned Standing Counsel appearing for the appellant that the issue itself pertains to the redemption of gold and the interpretation to be accorded to Section 125 of the Customs Act, 1962 [the Act] and the expression "prohibited goods" as appearing there....