2009 (8) TMI 868 - AT - Customs

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Stay of operation of the order passed by the Commissioner (Appeals).

Condonation of Delay:
The case involved two applications by the department for condonation of delay in filing the appeal and for stay of the operation of the impugned order. The delay was attributed to the misplacement of the file by the Assistant Commissioner, leading to a delay of 63 days in filing the appeal. The Assistant Commissioner explained that due to formalities and obtaining permission for filing the appeal, there was an unavoidable and unintentional delay. The Appraiser working under the Assistant Commissioner was issued a memo for not filing the appeal urgently as directed. The Tribunal noted the lack of a satisfactory explanation for the delay. While acknowledging the delay beyond the Appraiser's control until a certain date, the Tribunal expressed dissatisfaction with the overall handling of the appeal process. Despite deprecating the manner in which the Review Committee's direction was handled, the Tribunal reluctantly allowed the application for condonation of delay, ultimately condoning the delay in filing the appeal.

Stay of Operation:
The second application sought a stay of the operation of the order passed by the Commissioner (Appeals) on the grounds that implementing the order would put the revenue at risk due to its recurring effect. However, the application failed to provide details on the supposed recurring effect, and the Tribunal found no valid reason to grant a stay of operation of the appellate Commissioner's order. Consequently, the application for stay was dismissed.