2009 (9) TMI 667 - HC - Customs

Writ Petition condontion of delay of 601 days - petitioner seeking condonation of delay that the petitioner shifted their office and that the original order of the Appellate Commissioner was received at the old place of office and misplaced Held that - application of the petitioner to condone the delay is allowed

Summary

Issues:
Challenge to refusal of condonation of delay in filing statutory appeal.

Analysis:
The petitioner filed a Bill of Entry declaring goods as plastic toys, but the Assistant Commissioner reclassified the goods, demanding a duty and penalties. The petitioner appealed to the Commissioner of Customs, whose decision was unfavorable. Subsequently, the petitioner appealed to the Tribunal, seeking condonation of a 601-day delay, which was refused, leading to the present writ petition challenging the Tribunal's decision.

The petitioner cited shifting of office as a reason for delay, stating the original order was misplaced during the relocation. The court found the reasons provided by the petitioner for the delay plausible and not false. Not suspecting any mala fides, the court opined that the Tribunal could have accepted the reasons for delay and imposed conditions while entertaining the appeal.

Acknowledging that the petitioner had paid a portion of the duty and executed a Bank Guarantee for the remaining amounts, the court deemed it appropriate to allow the delay condonation with certain conditions. The court allowed the writ petition, setting aside the Tribunal's decision, and directed the petitioner to make a payment within four weeks to proceed with the appeal before the Tribunal. The Tribunal was instructed to dispose of the appeal within three months of entertaining it, while the Bank Guarantee was to be maintained until the appeal's conclusion. Failure to comply with the payment condition would result in the dismissal of the condonation petition.

In conclusion, the court allowed the writ petition, permitted the delay condonation, and outlined specific conditions for the petitioner to fulfill to proceed with the appeal before the Tribunal, emphasizing the importance of timely compliance with the directives provided in the judgment.