2009 (6) TMI 819 - AT - Customs

Summary

Issues:
Delay in filing appeal of 3,486 days, Confiscation of silver bullion, Failure to claim seized goods, Statutory duty of Customs Officers.

Analysis:
The applicant filed an application for condonation of delay in filing an appeal after 3,486 days. The case involved a fire accident where a consignment of silver bullion and other goods was damaged. The Customs Officers seized the silver bullion of foreign origin, and the Commissioner confiscated the goods and imposed penalties. The appeal was filed against this order after a significant delay.

The appellant claimed to be the owner of a portion of the confiscated silver but alleged that no show cause notice was issued before confiscation. They had pursued the Courier Company for release of the goods, but when informed of auction proceedings, they filed objections and moved writ applications before the High Court. Despite these actions, the Commissioner had already confiscated the goods, leading to the appeal against the order.

The Revenue argued that the goods were seized in 1998, and the appellant failed to file any claim before the Customs Authorities for almost 10 years. They contended that the delay in seeking remedies and explanations for the prolonged inaction were not adequately addressed by the appellant.

The Tribunal noted that the Courier Company had communicated with the owners of the goods, and one owner had partially claimed the goods. Despite this, the appellant did not claim the goods for about a decade. The Tribunal found the appellant's delay unjustified and lacking reasonable explanation. As the appellant was not a party to the original Adjudication Order, the Tribunal rejected the condonation of delay application, dismissed the stay application, and rejected the appeal.

In conclusion, the Tribunal found no merit in the appellant's arguments, emphasizing the lack of justification for the extensive delay in claiming the seized goods. The decision highlighted the importance of timely actions in legal proceedings and upheld the Commissioner's order of confiscation and penalties.