2009 (12) TMI 537 - HC - Customs

Condonation of delay - delay of 690 days - for application for restoration Appeal was dismissed notice served but no objection to condoned the delay - delay has been properly explained delay condoned - Application is accordingly allowed

Summary

Issues: Condonation of delay in filing application for restoration of Tax Appeal No. 1263 of 2006.

The judgment by the Gujarat High Court pertains to a Civil Application filed by the Commissioner of Customs, Kandla, seeking condonation of a delay of 690 days in filing an application for restoration of Tax Appeal No. 1263 of 2006. The Court issued a rule on 19th November 2009, initially served upon the opponent No. 1, with subsequent service through affixation on 15th December 2009. The Tax Appeal was dismissed for default on 17th August 2007, unbeknownst to the applicant, and was only discovered upon inquiry into its status, prompting the application for condonation of delay.

The applicant provided a detailed explanation of the circumstances leading to the delay, with the opposing party raising no objection to the condonation, citing the possibility of someone appearing upon service of the notice of rule. After hearing the arguments of Ms. Amee Yajnik, the learned Standing Counsel for the applicant, and reviewing the averments in the memorandum of the Civil Application, the Court found the delay adequately explained. Consequently, the delay of 690 days was condoned, and the Civil Application was allowed, with no order as to costs. The office was directed to fix the OJMCA (ST) No. 1934 of 2009 for an admission hearing on 21st January 2010.