MUKESH KUMAR Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Issue notice. Mr. Kamal Nijhawan, Advocate accepts notice.

(2.) The present appeal has been filed against the order of the CESTAT dated 10-3-2014 whereby the Customs Appeal No. C/3330/2012-CUS(DB) was rejected on the ground that it was delayed, the Tribunal was of the opinion that the appellant had not satisfactorily explained the delay.

(3.) This Court has considered the submissions of parties as well as the pleadings. The appellant had urged before the Tribunal that he could not approach it within the prescribed time on account of certain family problems and financial hardships. In these peculiar circumstances, the Court is of the opinion that the delay be condoned and the Tribunal should hear the stay application as well as the appeal in accordance with law. The impugned order is accordingly, set aside. The Tribunal shall proceed to hear the stay application C/Stay/4235/2012 and the appeal C/3330/2012-CUS(DB) after issuing notice to the parties and affording them an opportunity to be heard in accordance with law. The appeal is allowed in the above terms.