2016 (1) TMI 1292 - HC - Customs

Condonation of delay - delay not explained properly - Revenue s appeal has been dismissed for want of steps being taken to comply with the procedural rules - Held that - The lapse on the part of the official to follow up the matter with the advocate or otherwise with the Registry will not enable us to condone the delay on which we do not have any contents on file - we cannot accept the explanation as it is neither sufficient nor reasonable - delay not condoned - motion dismissed.

Summary

The Bombay High Court dismissed the Revenue's appeal due to a delay of 1521 days in failing to address office objections. The court found the explanation lacking in material and relevant particulars, and therefore did not condone the delay. The motion was dismissed.