2022 (7) TMI 1446 - AT - Customs

Condonation of delay of 1708 days in filing appeal - reasonable cause for delay present or not - HELD THAT - From the applications, it is evident that the applicant is seeking indulgence of this Tribunal for condoning the delay of 1708 days in filing these appeals. No justifiable ground has been stated in the applications filed. There are no merits in the applications for condonation of delay in filing the appeals and the same is dismissed.

Summary

Issues:
Delay in filing appeal, grounds for seeking condonation of delay, unintentional delay, lack of justifiable grounds, dismissal of condonation of delay applications.

Delay in filing appeal:
The applicant filed applications for condonation of delay in filing appeals, citing unintentional delay of 1708 days. The delay was attributed to the belief that the impugned order could be challenged by filing a revision application under section 129DD. Subsequently, the revision application was rejected for want of jurisdiction, leading to the delay in filing the appeal. The applicant claimed that the delay was unintentional and not due to any deliberate negligence.

Grounds for seeking condonation of delay:
The applicant sought condonation of delay on the grounds that there was no willful default, and the delay was unintentional. It was emphasized that the delay was caused under a bona fide belief and while pursuing a legal remedy. The applicant argued that there was no lapse on their part in filing the appeal and that they deserved condonation of the delay.

Unintentional delay and lack of justifiable grounds:
Despite the applicant's contentions regarding the unintentional nature of the delay, the Tribunal found no justifiable grounds presented in the applications for condonation of delay. The Tribunal noted that the applicant failed to provide sufficient reasons or circumstances to support the condonation of the significant delay of 1708 days. As a result, the Tribunal did not find any merits in the applications and proceeded to dismiss them.

Dismissal of condonation of delay applications:
After considering the submissions and lack of compelling reasons for condonation of delay, the Tribunal dismissed the applications for condonation of delay in filing the appeals. The Tribunal concluded that there were no justifiable grounds to support the condonation of the substantial delay of 1708 days. Consequently, the applications were rejected, and the delay in filing the appeals was not condoned.

This detailed analysis of the judgment highlights the issues related to the delay in filing the appeal, the grounds presented for seeking condonation of delay, the unintentional nature of the delay, the lack of justifiable grounds in the applications, and the ultimate dismissal of the condonation of delay applications by the Tribunal.