2014 (2) TMI 641 - AT - Customs

Condonation of delay - delay is not intentional but is on account of in-depth scrutiny of the order-in-appeal dated 28-5-2008 at various levels and involves administrative procedures - Held that - Elsewhere in the application, it has been stated that the Committee of Commissioners directed appeal to be filed on 16-7-2008 but the same could not be effectively communicated to the appellant-Commissioner. It has been further stated that the approval given by the Committee of Commissioners for filing the appeal was unearthed during the periodical scrutiny of the records. These averments contained in the application cannot constitute sufficient cause for condonation of the heavy delay of the appeal. They only indicate the lackadaisical manner in which important matters, like this, were handled by the department - Condonation denied.

Summary

The Revenue filed an application to condone a 278-day delay in filing an appeal. The reason given for the delay was administrative procedures and lack of effective communication. The application was dismissed, leading to the dismissal of the appeal as time-barred.