Per Shri Shiben K. Dhar : This application for condonation of delay has been filed with reference to appeal against Addl. Collector's spot order No. 874/88 dated 24.5.88 read with Collector (Appeal's) order No. Cargo/191/88/8573 dated 1.10.90. Addl. Collector in his order held the import of Manometers valued at Rs. 41,351/- as unauthorised and confiscated the same but permitted the appellants to redeem the goods on payment of Rs. 42,000/-. He also imposed personal penalty of Rs. 10,000/- on the appellants. Collector (Appeals) in his order dated 24.9.90 held that since the adjudication order was passed by Addl. Collector of Customs, appeal lay with Customs and Central Excise Gold (Control) Appellate Tribunal and therefore dismissed the appeal as not maintainable.

2. Ld. Advocate for the appellants submitted that order in original was passed on 24.5.88 and appeal was filed with Collector (Appeals) on 13.8.88, within the limitation period. Order-in-appeal dismissing their appeal as non-maintainable however was passed after considerable delay on 1.10.90. This was received by them on 5.10.90 and they filed the appeal before Customs, Excise and Gold (Control) Appellate Tribunal on 21