2011 (4) TMI 727 - AT - Customs

Condonation of the delay - Even the appellants have not made any attempt to plead that they took any action before 9.6.2009 for filing the appeals - The present applications state that one Shri K.N. Pandey , PRO, had left the company on 13.4.2009, but there is no whisper that he left the service of the company without handing over any documents, nor is there any averment to the effect that he took away the documents with him - Held that the appellants did not even make any attempt to file the appeals before expiry of the period of limitation prescribed by the statute - The delay of an appeal under Section 129A of the Customs Act should be satisfactorily explained on a day-to-day basis, a legal position since settled by the apex court - The provisions of the Limitation Act cannot be borrowed into this context - Appeal is dismissed

Summary

Issues:
Delay in filing appeals, condonation of delay, sufficiency of cause for condonation of delay.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Mumbai involved the issue of condonation of delay in filing appeals. The appellants sought condonation of a delay of three months and twenty-one days in filing their appeals after receiving certified copies of the impugned order. The appellants claimed that the delay was due to their Advocate's request for copies of certain statements and the resignation of a company official. The appellants argued that the delay should be excused citing a judgment of the Hon'ble Supreme Court. The learned JCDR, however, contended that the appellants did not take any action within the prescribed period of limitation. The Tribunal considered the submissions and found that the appellants did not attempt to file the appeals before the deadline. The reasons provided by the appellants for the delay were deemed insufficient. The Tribunal noted that the appellants could have filed the appeals without the requested statements and that the resignation of the company official did not impact the filing of the appeals. The Tribunal emphasized that the delay in appeals under Section 129A of the Customs Act must be explained satisfactorily on a day-to-day basis, as established by previous legal precedents. Since the appellants failed to provide a satisfactory explanation for the delay, the applications for condonation of delay were rejected, leading to the dismissal of the appeals as time-barred.

This judgment highlights the importance of timely filing of appeals within the prescribed period of limitation. It underscores that mere excuses, such as delays in obtaining documents or changes in company personnel, may not suffice for condonation of delay. The Tribunal's decision was based on the principle that delay in appeals under specific statutory provisions must be justified thoroughly and on a daily basis. The judgment also distinguishes the present case from the cited case before the Hon'ble Supreme Court, emphasizing the need for a strong and valid cause for condonation of delay. Ultimately, the Tribunal's decision to reject the applications for condonation of delay and dismiss the appeals serves as a reminder of the strict adherence to procedural timelines in legal matters, especially in the context of customs law.