2006 (11) TMI 398 - AT - Customs

Summary

Issues: Condonation of Delay in Filing Appeal, Liberty to File Appeal, Stay Application

Condonation of Delay in Filing Appeal:
The judgment deals with the application for condonation of delay of 924 days in filing an appeal. The applicant had initially filed a writ petition against the impugned order of the Commissioner(Appeals) before the Hon'ble Bombay High Court. The High Court granted liberty to the applicant and a company to file an appeal to the Appellate Tribunal and apply for condonation of delay. The company promptly filed the appeal and the COD application following the High Court order. However, the present applicant delayed filing the appeal until October, 2006, despite the liberty granted by the High Court. The explanation provided for the delay, citing the rejection of a Revision Application by the Revisionary Authority, was deemed insufficient as the liberty to file appeals had already been granted by the High Court. Consequently, the Tribunal rejected the COD application, stating no reason to condone the delay, leading to the dismissal of the appeal as time-barred.

Liberty to File Appeal:
The High Court order granted liberty to the applicant and a company to file an appeal to the Appellate Tribunal and apply for condonation of delay. The company promptly acted on this liberty by filing the appeal and the COD application soon after the High Court order. However, the present applicant delayed filing the appeal until October, 2006, despite being granted the same liberty by the High Court. The Tribunal emphasized that the liberty granted by the High Court should have been promptly exercised, and the delay in filing the appeal was not justified by subsequent events, such as the rejection of a Revision Application by the Revisionary Authority.

Stay Application:
Following the dismissal of the COD application due to the delay in filing the appeal, the stay application was also dismissed, and the appeal itself was dismissed as time-barred. The dismissal of the stay application and the appeal was a direct consequence of the delay in filing the appeal and the subsequent rejection of the COD application by the Tribunal. The dismissal of the appeal as time-barred highlights the importance of adhering to timelines and the consequences of failing to promptly exercise rights granted by the court.

In conclusion, the judgment emphasizes the significance of promptly acting on liberties granted by the court, such as the right to file an appeal and apply for condonation of delay. The failure to exercise these rights promptly can lead to adverse consequences, as seen in the dismissal of the appeal due to the significant delay in filing and the subsequent rejection of the COD application.