DABUR INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) HEARD Shri Rajesh Chhibber, ld. Advocate for the appellants and Shri K. Sanyal, ld. JDR for the respondents.

(2.) SHRI Chhibber submits that the delay in filing the appeal was caused due to non -availability of the documents which were mis -placed between the CHA, factory persons and the Counsel who was engaged by CHA. They could not be able to trace the papers and ultimately they approached the adjudicating authority to supply the copies of documents and then, they filed the appeal. In this connection, he relies on the Honble Apex Courts decision in the case of Bhag Singh and Others v. Major Daljit Singh and Others reported in 1987 (32) E.L.T. 258 (S.C.). He, therefore, submits that the delay may kindly be condoned.

(3.) SHRI Sanyal supports the impugned order.