2011 (7) TMI 1233 - HC - Customs

Summary

Issues involved: Condonation of delay in filing an appeal, exclusion of time u/s 14(2) of the Limitation Act, 1963.

The judgment deals with a motion seeking condonation of a delay of 2545 days by the Commissioner of Customs (Preventive) in filing an appeal against the order of the CESTAT dated 27 March 2003. The appeal was filed before the Supreme Court, which disposed of it on 3 December 2009 with liberty to take recourse to the appropriate remedy. The applicant claimed that the period taken in pursuing the proceedings before the Supreme Court should be excluded u/s 14(2) of the Limitation Act, 1963. The Court acknowledged that the applicant was pursuing a remedy before the Supreme Court bona fide, but noted that no steps were taken to lodge the appeal immediately after the Supreme Court's decision. The delay between the Supreme Court's decision and the lodgment of the appeal was not explained, and no material was provided to justify the condonation of delay. Consequently, the Notice of Motion was dismissed, and no costs were awarded.

As a result of the dismissal of the Notice of Motion, the appeal itself was found not to survive and was accordingly disposed of.