By TIOL News Service

MUMBAI, FEB 14, 2016: AN application was filed for condonation of delay of 373 days in filing the appeal against the order passed by the Commissioner (A).

The justification offered by the applicant is that the department had initiated further proceedings in respect of import after 2010.

The Bench observed that the appellant had already accepted the liability to pay Customs duty and discharged the same with interest as also penalties imposed by the adjudicating authority.

While dismissing the application as being devoid of merits, the CESTAT held -

"In our view, the reason given for the delay in filing the appeal before the tribunal is not convincing as appellant has accepted that there is liability of differential duty due to apprehension that subsequent proceedings may be initiated, cannot be a ground for seeking the condonation of delay."

(See 2016-TIOL-409-CESTAT-MUM)