9911796707
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Issues:
Delay in filing appeals; Condonation of delay; Public interest; Adverse effect on revenue; Vigilance of departmental authorities. Analysis: The judgment pertains to the condonation of delay in filing 12 appeals by the Department against an Order-in-Appeal passed by the Collector of Customs. The Department sought condonation of delay citing the complexity of the case and the need for time to prepare the appeals. They argued that the delay should be condoned in the public interest, emphasizing the importance of the matter. The Respondents contested the condonation, stating that the appeals were identical and the reasons provided by the Department were insufficient. The Respondents argued that the Government should not be treated differently from private individuals in terms of negligence causing delay in filing appeals. The Tribunal considered the arguments presented by both parties. The Department highlighted the importance of the case and the formalities required before filing appeals. They referenced a Supreme Court decision to support their contention that delay should not hinder public interest. On the other hand, the Respondents referred to a different Supreme Court decision emphasizing the legal right acquired after the expiration of the limitation period for filing appeals. The Tribunal acknowledged the legal principles involved, emphasizing that sufficient cause must be shown for condonation of delay. The Tribunal examined the reasons provided by the Department for the delay and found them lacking. They noted that the Department's arguments did not demonstrate due diligence or sufficient justification for the delay of about two months. The Tribunal emphasized the need for departmental authorities to be vigilant and for delays to be explainable. Ultimately, the Tribunal concluded that the delay in filing the appeals was not justified, as the Department had not shown satisfactory reasons for the delay. Consequently, all 12 appeals were rejected as being time-barred. In summary, the Tribunal's decision focused on the importance of justifying delays in filing appeals, especially in cases involving public interest and revenue implications. The judgment highlighted the need for due diligence and vigilance on the part of departmental authorities to avoid delays that could impact legal proceedings.
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