2013 (9) TMI 945 - HC - Customs

Condonation of Delay - Delay and Laches - Reduction of Penalty Held that - The petition suffered from gross delay and laches - If at all the petitioner was aggrieved by the order of the Tribunal dated 23-10-1998 the petitioner ought to have challenged the said order within the time stipulated or within a reasonable time - By no stretch of imagination the delay of more than 14 years in filing the petition to challenge the order of the Tribunal can be said to be a reasonable period, especially when the sole ground for delay is the unsubstantiated ill health of the petitioner.

Summary

The High Court of Bombay dismissed a writ petition challenging a show cause notice and subsequent orders due to a delay of over 14 years in filing the petition. The delay was attributed to the petitioner's unsubstantiated ill health. The Tribunal had earlier reduced the penalty from Rs. 50 lakhs to Rs. 8 lakhs.