COMMISSIONER OF CUSTOMS, NOIDA Vs. DHAMPUR SUGAR MILLS

JUDGEMENT

(1.) This is an appeal at the instance of the Revenue under Section 130 of Customs Act, 1962 against the order of Tribunal dated 4-7-2014 passed in Customs Appeal Nos. 60023 and 60024 of 2013 CU (DB). This appeal has been reported being time barred by 55 days. Sri Nishant Misra, Advocate, has put in appearance on behalf of respondents. He stated at bar that he does not propose to file a written objection and the Court may examine the genuineness of explanation given by the appellant for filing the appeal beyond time and pass appropriate order. The learned counsel for appellant submits that the delay for not filing the appeal within time has been satisfactorily explained.

(2.) The application under Section 5 of Limitation Act is allowed. The delay in filing the appeal is condoned. Let the appeal be registered with regular number and the old number shall also continue to be shown in bracket for finding out details of case, whenever required by parties with reference to either of the two numbers.

(3.) By means of the impugned order, the Tribunal has reduced the quantum of penalty imposed upon the respondent Nos. 1 and 2 from Rs. 1 Crore to Rs. 10 Lakhs under Section 114(i), 114AA of Customs Act, 1962 and from Rs. 10 Lakhs to Rs. 50,000/- respectively.