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Issues involved: Application to recall an impugned order dismissing an appeal filed by the appellant based on delay in filing the appeal before the Commissioner (Appeals) and subsequent legal proceedings.
Analysis: 1. Delay in filing the appeal before the Commissioner (Appeals): The appellant filed an appeal against the Order of Commissioner (Appeals) which was dismissed as barred by limitation due to a delay of nine years and two months. The delay was attributed to the appellant facing criminal prosecution under the Customs Act, 1962. The appellant sought condonation of delay through a Criminal Writ Petition in the Hon'ble High Court of Judicature at Bombay. The High Court, considering the circumstances and time spent in defending the criminal prosecution, condoned the delay and directed the Tribunal to dispose of the appeal on merit. However, the Tribunal dismissed the appeal without considering the High Court's order, prompting the appellant to file an application to recall the impugned order. 2. Recall of the impugned order: The Tribunal, upon considering the circumstances and the High Court's direction to dispose of the appeal on merit, recalled the earlier order. The appellant's advocate expressed readiness to proceed with the appeal on merits without referring the matter back to the Commissioner (Appeals) after the recall of the order. A new hearing date was set for the appeal to be heard on its merits without further notice. In conclusion, the Tribunal acknowledged the delay in filing the appeal before the Commissioner (Appeals) due to the criminal prosecution faced by the appellant. The High Court's order condoning the delay was a significant factor in recalling the impugned order for a fresh hearing on the merits. The appellant's appeal was reinstated for a proper consideration of the case without being dismissed solely on the grounds of limitation, as directed by the Hon'ble High Court.
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