2015 (1) TMI 258 - AT - Customs

Condonation of delay - reasons set-out are that certain documents were sought from the concerned section of the Commissionerate; it took time to receive the same; time was consumed for retrieving information from the EDI System; the regular Commissioner of Customs, ICD, TKD, New Delhi proceeded on training for three weeks; the Commissioner Preventive, New Delhi, the other member of the Committee also went on leave during the same period; the charge of the Commissioner (Preventive), New Delhi was given to Commissioners at Chandigarh & Jammu and this also caused the delay - Held that - These are usual administrative reasons, which do not explain the long delay of 89 days beyond the period of three months available. As no satisfactory cause is shown, COD is rejected. Consequently, the appeal stands rejected along with the stay application. - Condonation denied.

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's appeal due to an 89-day delay, citing administrative reasons that did not justify the delay. The appeal and stay application were consequently rejected.