ZULFIKAR ABDUL RASHID KHAN Vs. UNION OF INDIA

JUDGEMENT

(1.) These appeals under Sec. 130 of the Customs Act, 1962 challenge a common order dtd. 19/7/2022, passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (for short, "CESTAT") whereby interim applications filed by the appellant praying for condonation of delay in filing the appeals have been rejected, only on the reasoning as set out in paragraph 2.1 of the impugned order which reads thus:-

(2.) This appeal is admitted on the following questions of law:-

(3.) It is the case of the appellant that he is carrying on business in sale of motor vehicles, its parts and accessories. A show cause notice dtd. 12/8/2011 was issued to the appellant to show cause as to why penalty should not be imposed upon him under Sec. 112(b) of the Customs Act, 1962. The show cause notice was adjudicated by an Order-in- Original dtd. 24/7/2014 passed by the adjudicating authority, whereby a penalty of Rs.2,00,000.00 came to be imposed on the appellant.