COMMISSIONER OF CUSTOMS Vs. RAJNARAYAN JWALAPRASAD

JUDGEMENT

(1.) THE applicant -Commissioner of Customs, Kandla has filed this Civil Application for condonation of delay of 690 days caused in filing the application for restoration of the Tax Appeal No. 1263 of 2006.

(2.) THIS Court has issued rule on 19th November 2009. The same was initially served upon the opponent No. 1. Thereafter, notice of rule issued on 15th December 2009 and it was served through affixation and affidavit to that effect is file.

(3.) IT is the case of the applicant that Tax Appeal No. 1263 of 2006 was filed by the applicant. However, the said Tax Appeal was dismissed for default on 17th August 2007. The same was not brought to the notice of the applicant and when the status of the Tax Appeal was inquired, it came to the knowledge of the applicant and hence, the present application for condonation of delay is filed.