GLOBE TRADERS Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) HEARD rival contentions.

(2.) PETITIONERS are seeking to challenge the order of CEGAT dated 21 -3 -2002 (Page 43), refusing to condone delay of 13 months.

(3.) SHORN of all unnecessary details, the facts in nutshell are : The petitioners had preferred an appeal before the Commissioner of Customs, to challenge the order of the Deputy Commissioner of Customs, Bombay, dated 15 -3 -1982. However, the Commissioner of Customs (Appeals) was pleased to reject the said appeal by his reasoned order dated 16 -3 -1982.