2009 (4) TMI 650 - AT - Customs

Summary

Issues: Condonation of Delay in filing appeals against the order passed by the Commissioner of Customs (Import), Nhava Sheva.

Analysis:
1. The appeals were filed along with stay petitions and applications for Condonation of Delay against the order dated 28-1-2008 issued on 27-2-2008 by the Commissioner of Customs (Import), Nhava Sheva.
2. The appellants cited personal family problems, specifically the mental illness of the proprietor's wife, as the reason for the delay of 116 days in filing the appeals. Medical certificates were submitted to support this claim.
3. The ld. JCDR argued that the delay was unjustified, pointing out that the medical certificate was issued by a Consulting physician and surgeon Child Specialist, not a specialist doctor. He questioned the validity of the medical evidence provided.
4. Upon reviewing the medical prescriptions and documents, the Tribunal found that the medical records did not sufficiently prove the serious illness claimed by the appellants. The Tribunal referred to a Supreme Court decision emphasizing the need for an acceptable explanation for condonation of delay.
5. The Tribunal concluded that the explanation provided by the appellants was not satisfactory, as the medical evidence did not establish the severity of the illness claimed. Therefore, the Tribunal dismissed the applications for Condonation of Delay, as well as the stay petitions and appeals.
6. The judgment was pronounced on 22-4-2009 by the Tribunal, represented by Shri A.K. Srivastava and Ashok Jindal, JJ. The decision was made by Member (J) Ashok Jindal, dismissing the appeals and applications for Condonation of Delay.

This detailed analysis highlights the key arguments, evidence presented, legal principles applied, and the ultimate decision taken by the Tribunal regarding the Condonation of Delay in filing the appeals.