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Issues involved: Condonation of delay in filing appeal, application for condonation of delay, reasons for delay, case law references, dismissal of appeal as time-barred.
Condonation of Delay in Filing Appeal: The appellant filed an application for condonation of a 64-day delay in filing their appeal, which was received by the Customs House on 7-6-2006 and filed on 10-11-2006. The appellant attributed the delay to the preparation of the grounds of appeal, claiming it required proper care, and stated that the delay was unintentional and beyond their control. The appellant sought condonation of the delay based on a liberal approach for the ends of justice, citing a Supreme Court judgment. However, the Tribunal, after considering the submissions and case law, found no valid reason provided by the appellant to satisfy the Bench for condoning the delay. The Tribunal noted that no specific circumstances beyond the department's control were mentioned in the application, and compared the present case to a previous Supreme Court ruling where a delay was not condoned due to lack of a cogent explanation. Dismissal of Appeal as Time-Barred: The Tribunal, after reviewing the lack of explanation for the delay by the appellant, dismissed the appeal as time-barred. The application for condonation of delay was also dismissed, as the appellant failed to provide a satisfactory reason for the delay. The Tribunal emphasized the importance of offering a cogent explanation for delays in filing appeals, as demonstrated in previous court rulings. Ultimately, the Tribunal decided to follow the precedent set by a three-judge Bench of the Apex Court in 1988 over a two-judge Bench ruling in 1987, leading to the dismissal of the appeal due to the unexplained delay.
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