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CUSTOM A./2/2019 of SSAPP OVERSEAS PVT. LTD. Vs COMMISSIONER OF CUSTOMS (EXPORT )

Court
Delhi High Court
Decision date
2019-07-15
Case number
20916 of 2019

Parties

Cites (1)

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ CUSTOM A. 2/2019 & CM APPL.20916/2019 (Stay)

SSAPP OVERSEAS PVT. LTD. ..... Appellant Through: Mr. Chinmaya Seth & Mr. Ekansh Mishra, Advs.

versus

COMMISSIONER OF CUSTOMS (EXPORT ) ..... Respondent Through: Mr. Amit Bansal & Mr. Aman Revaria, Advs.

CORAM:HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE C.HARI SHANKAR O R R% 15.07.2019

CM APPL. 20915/2019 & 20917/2019(Exemption)

Allowed, subject to all just exceptions.

Applications stand disposed of.

CUSTOM A. 2/2019

1. This appeal has been preferred challenging the order passed by CESTAT on 19.12.2018. Looking to the facts and circumstances of the case, it appears that the order in appeal before the CESTAT was passed on 22.12.2017 by Customs (Appeal) which was received by the appellant on 31.12.2017. The last date to prefer an appeal before CESTAT was 31.03.2018.

2. Looking to the facts and circumstances of the case, it appears that CUSTOM A. 2/2019 page 1 of 2

father-in-law of the appellant was suffering from illness. Later on he was hospitalised and expired on 12.04.2018.

3. The delay has been caused because of the illness of the father-in-law

of this appellant. We, therefore, condone the delayin filing the appeal before CESTAT subject to cost of Rs.10,000/-to be deposited with Delhi High Court Bar Association Library Fund within period of four weeks from today.

4. The pending appeal bearing No.C/53059/2018 before CESTAT is hereby revived and the same will be decided in accordance with law by CESTAT, New Delhi.

5. The parties will appear before the CESTAT, New Delhi on 01.08.2019 and thereafter the date will be given by CESTAT, New Delhi.

6. With the aforesaid observation, this custom appeal is allowed and disposed of. CM Application No.20916/2019 also stands disposed of.

7. Copy of this order will be sent to President, Delhi High Court Bar Association (DHCBA).

CHIEF JUSTICE

JULY 15, 2019 ns

C.HARI SHANKAR, J

CUSTOM A. 2/2019

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