Application for condonation of delay under Section 128(1) of the Customs Act, 1962
BEFORE THE COMMISSIONER OF CUSTOMS (APPEALS), NEW CUSTOMS HOUSE, NEW DELHI
MISCELLANEOUS APPLICATION NO. /2021
APPEAL NO. 2021
In the matter of:
- XYZ I.P. Extension, Delhi-000000. ……..Appellant
- Additional Commissioner of Customs,
- ICD, PPG, New Delhi ……Respondent
Application for condonation of delay under proviso to Section 128(1) of the Customs Act, 1962.
Most Respectfully Showeth:
- That the applicant herein has this day filed an appeal against the Order-in-Original No. -/ADC/-/-/2021 dated 19.06.20 passed by Learned Additional Commissioner of Customs, ICD, PPG, New Delhi.
- That the appellant received Order-in-Original No. -/ADC/-/-/2021 dated 19.06.20 dated 19.06.2020 on 10.07.20 and the period for filing the appeal were till 10.09.2020 but the appeal is filing today on .10.20 with a delay of 28 days.
- That the facts of the case in brief are that the Learned Respondent being a freight forwarder, forwarded the export consignment of M/s 123 Trading to M/s 456 Cargo for customs clearance. Allegation levelled on the appellant is that he financed the export consignment and received drawback amount with conniving some other persons. The Learned Respondent also has imposed the penalty on the applicant under various act ibid without considering the fact of the facts. However, no evidence is against the applicant, thus, the demand of penalty is not sustainable in the eyes of law.
- That the appeal in the instant case has been delayed due to the bad health of the applicant, hence, the applicant was not able to give the proper direction to his counsel to file the appeal in the instant mater. The impugned order was received by the appellant on 10.07.20. On 05.10.20 the applicant approached to his counsel to file appeal against the impugned order with a delay of 28 days. Hon’ble Commissioner may appreciate that the delay in filing appeal does not occur because of any negligence on the part of the applicant.
- It may kindly be appreciated that the refusal to condone delay will not only legitimize an arbitrary action of the learned respondent but also result in rejection of the applicant’s meritorious appeal on the very threshold. It is respectfully submitted that the condonation of delay for filing the present appeal would not cause any undue hardship to the respondent.
- In view of the facts circumstances and submissions made above the applicant most respectfully prays that the Hon’ble Commissioner may graciously be pleased to:
- Condone the delay 28 days in filing appeal.
- Admit the applicant’s appeal and hear the same on merit.
- Pass such order(s) or direction(s) in favour of the applicant in the facts and circumstances as the Hon’ble Commissioner may deem fit and proper and in the interest of justice.
Through Ashish Panday
Application for COD condonation of delay under Section 128(1) of the Customs Act, 1962
Also Read: Application to Exemption from Personal Presence U/S 205 CrPC