BAJAJ BANDHU Vs. COMMISSIONER OF CUS. (APPEALS), CHENNAI

JUDGEMENT

(1.) Heard Mr. K. Jayaraj, learned Counsel appearing for the petitioner and Mr. T. Pramodkumar Chopada, learned Standing Counsel appearing for the respondents.

(2.) The petitioner seeks to challenge the order passed by the first respondent and to direct the first respondent to condone the delay in filing the appeal and dispose of the same on merits.

(3.) Admittedly, the Appeal has been filed after a delay of 382 days, which is over and above the condonable delay of 30 days. Thus, the Commissioner of Customs (Appeals) was fully justified in refusing to entertain the Appeal, more so, when the delay is beyond the condonable delay limit.