Page 150 - ELT_1st July 2020_Vol 373_Part 1

60 EXCISE LAW TIMES [ Vol. 373

38. In the light of the above discussion, the petition succeeds and is,
accordingly, allowed. The impugned letter dated 11-2-2019 of the respondent
No. 2, Under Secretary, Government of India, is hereby quashed and set aside.
The respondents are directed to permit the petitioner to convert the shipping
bills in question from free shipping bills to MEIS shipping bills subject to the sat-
isfaction of the competent authority. The respondents shall give effect to this or-
der within two months from the date of receipt of copy of this order. Rule is
made absolute accordingly, with no order as to costs.
_______

2020 (373) E.L.T. 60 (Del.)

IN THE HIGH COURT OF DELHI
Suresh Kumar Kait, J.
ASSTT. DIR., DTE. OF ENFORCE…, NEW DELHI
ASSISTANT DIRECTOR, DIRECTORATE OF ENFORCEMENT,
NEW DELHI
ASSTT. DIR., DTE. OF ENFORCEMENT, NEW DELHI
Versus
OMAR ALI OBAID BALSHARAF

CRL. A. No. 95 of 2020, CRL. M. As. Nos. 1516-1518 of 2020 and CRL. M.A. No.
3338 of 2020, decided on 12-3-2020
Appeal by Department in PMLA matter - Limitation - Condonation of
delay - Maximum limit to condone delay as per Section 42 of Prevention of
Money Laundering Act, 2005 being (60 days + 60 days) 120 days, appeal filed
beyond the period of limitation - High Court having no power to condone the
delay beyond 120 days, delay not condonable. [para 37]
Application dismissed

CASES CITED
Bengal Chemists and Druggists Association v. Kalyan Chowdhury — (2018) 3 SCC 41
— Referred ....................................................................................................................................... [Para 30]
Collector Land Acquisition v. Mst. Katiji — 1987 (28) E.L.T. 185 (S.C.) — Referred ...................... [Para 24]
N. Balakrishnan v. M. Krishnamurthy — 2008 (228) E.L.T. 162 (S.C.) — Referred ........................ [Para 22]
P. Radha Bai v. P. Ashok Kumar — (2019) 13 SCC 445 — Referred ................................................. [Para 31]
Standard Chartered Bank v. MSTC Limited — (2020) (3) SCALE 124 — Referred ........................ [Para 32]
State of Nagaland v. Lipok Ao — 2005 (183) E.L.T. 337 (S.C.) — Referred ...................................... [Para 23]
Union of India v. Popular Construction Co. — (2001) 8 SCC 470 — Relied on ....................... [Paras 29, 35]
REPRESENTED BY : S/Shri Zoheb Hossain, Agni Sen and Vivek Gurnani,
Advocates, for the Appellant.
S/Shri Bishwajit Bhattacharya and Gurpreet Singh,
for the Respondent.
[Judgment (Oral)]. - Crl. M.A. 1518/2020 (delay) : Vide the present appli-
cation, the applicant-Directorate of Enforcement, New Delhi, seeks condonation
of delay of 80 days in filing the accompanying appeal against impugned order
dated 29-8-2019 passed by Appellate Tribunal in FPA-PMLA-2617/DLI/2019,
FPA-PMLA-2618/DLI/2019, FPA-PMLA-2817/DLI/2019 AND FPA-PMLA-
2818/DLI/2019.

EXCISE LAW TIMES  1st July 2020  150