2016 (8) TMI 1139 - AT - Customs

Condonation of delay of 570 days - The application for condonation of delay does not reveal the truth. But only the past history of the proceeding is depicted therein. The delay of 570 days how occurred is not explained in the applications - Held that - When the application fails to disclose the reason of delay and that too appealable reasons that is made only to abuse the process of law. Accordingly both the MA (CODs) are dismissed - In view of the dismissal of the COD applications appeals not being maintainable are also dismissed.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the condonation of delay applications as they did not explain the 570-day delay, leading to the dismissal of the appeals as well. The Tribunal emphasized the importance of disclosing the reason for delay to avoid abusing the legal process.