2015 (11) TMI 379 - HC - Customs

Condonation of delay - Held that - Tribunal refused to exercise its discretion in favour of the Applicant/Appellant before us because it found that the cause shown was not reasonable. The cause shown was completely insufficient, inasmuch as the enormous delay of three years could not have been condoned by the Tribunal simply by relying on some officials not being appointed or the company not having the benefit of complete set of officers. In these circumstances, we are of the view that the discretion has been exercised in accordance with law. The present Appeal does not raise any substantial question of law - Decided against assessee.

Summary

The Bombay High Court dismissed the appeal as it did not find any substantial question of law in the Tribunal's refusal to condone a delay in filing a statutory appeal. The Tribunal found the cause shown for the delay unreasonable, as it was due to officials not being appointed or the company lacking a complete set of officers. The Court concluded that the Tribunal's discretion was exercised in accordance with the law, and hence, the appeal was dismissed with no costs.