BIGAPPLE COMPUTER Vs. COMMISSIONER OF CUSTOMS, HYDERABAD

JUDGEMENT

(1.) THIS miscellaneous application is filed by the applicant to condone the delay in filing the appeal.

(2.) SHRI S. Vittal Shetty, learned Advocate appearing for the applicant submitted that there was a delay of 40 days in filing the appeal. He submitted that the appeal could not be presented within the stipulated time since the appellant was unwell up to 26 -7 -2002. In support of his contention, he drew our attention to the relevant Medical Certificate issued by the Registered Medical Practitioner. He submitted that the impugned order in this case has been received by the party on 24 -3 -2002 and accordingly the appeal was required to file on 23 -6 -2002. Since she recovered on 26 -7 -2002, she has taken steps for filing the appeal and the appeal was presented on 2 -8 -2002.

(3.) HEARD Smt. Radha Arun, SDR, for Revenue. She drew our attention to certain discrepancies in the Medical Certificate as well as Affidavit submitted by the applicant.