COMMISSIONER OF CUSTOMS Vs. KANKAI IMPORTS

JUDGEMENT

(1.) THERE are two applications before us, both filed by the Department (appellant), one for condonation of delay of the appeal and the other for stay of operation of the impugned order. There is no representation for the respondents despite notice. We have examined the records and heard Id. SDR.

(2.) THE appeal is delayed by 32 days. This delay is condoned for want of opposition.

(3.) IT appears to us that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal.