2017 (8) TMI 9 - AT - Customs

Condonation of delay in filing appeal - natural justice - Held that - the impugned order was passed on 31.12.2013 and the copy of the same was received by the concerned employee of the company, but no process was initiated thereafter in filing the appeal by the applicant. The reason given by the applicant for filing the appeal after such an inordinate delay is that the employee did not bring it to the notice of the management. This reason is not justified in law for condoning such an inordinate delay - delay not condoned - appeal dismissed - decided against Appellant.

Summary

Issues: Application for condonation of delay in filing appeal.

Analysis:
1. The applicant filed an application seeking condonation of a delay of over 720 days in filing the appeal due to being unaware of the Order-in-Appeal issued by the Commissioner of Customs. The applicant only became aware when a detention notice was issued proposing recovery of an amount. The applicant claimed that the delay was due to the concerned employee not informing the management about the order.
2. The learned counsel for the applicant argued that the delay was not intentional and requested condonation, emphasizing that the impugned order lacked natural justice principles. The counsel cited relevant case laws to support the argument.
3. The opposing party, the learned AR, contended that the delay was unjustified and opposed the application, citing several case laws to strengthen the argument.
4. After hearing both parties and examining the records, the Tribunal found that the impugned order was received by the company's employee, but no action was taken to file the appeal within the stipulated time frame. The reason provided by the applicant for the delay, attributing it to the employee not informing the management, was deemed insufficient to justify the inordinate delay. Consequently, the Tribunal declined to condone the delay of more than 720 days and dismissed the application, leading to the dismissal of the appeal as well.