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2011 (8) TMI 875 - AT - CustomsAdmissibility of Appeal - Order passed 5.6.2009 - Writ dismissed 11.11.2009 - Appeal filed 23.2.2010 - Held That - Tribunal may admit the appeal after expiry of the relevant period however appellant failed to explain delay in filing appeal after dismissal of writ, thus appeal dismissed.
Issues: Delay in filing appeal, condonation of delay
Delay in filing appeal: The applicant filed an application to condone a delay of 159 days in filing the appeal. The applicant argued that they had immediately filed a writ petition in the High Court after the adjudication order was passed, which was later dismissed with liberty to pursue legal remedies. The appeal was filed along with the application for condonation, stating that they were pursuing legal remedies before the High Court, justifying the delay. However, the Revenue's representative contended that the appeal was filed after a significant delay following the dismissal of the writ petition. The Tribunal noted that the Customs Act requires appeals to be filed within three months from the date of the communicated order, allowing for admission after the period if sufficient cause is shown. Despite the applicant's explanation regarding pursuing legal remedies, the Tribunal found no merit in the application due to the unexplained delay after the writ petition dismissal. Consequently, the application, stay application, and appeal were all dismissed. Condonation of delay: The Tribunal considered the provisions of Section 129A of the Customs Act, which mandate appeals to be filed within a specific timeframe unless sufficient cause is demonstrated for delay. In this case, the applicant failed to provide a satisfactory explanation for the delay in filing the appeal after the writ petition was dismissed by the High Court. Despite the applicant's argument of pursuing legal remedies, the Tribunal found that the delay was not adequately justified. As a result, the application for condonation of delay was dismissed, leading to the dismissal of the stay application and appeal as well.
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