2019 (8) TMI 66 - AT - Customs

Condonation of delay of forty six days in filing these appeals - HELD THAT - The reason for the delay being genuine as also the delay not being too high, the same is condoned. The Miscellaneous Applications for condonation of delay are allowed. List the appeals for hearing in normal course.

Summary

Issues: Delay in filing appeals, condonation of delay

Delay in filing appeals:
The appellants filed Miscellaneous Applications seeking to condone the delay of forty-six days in filing the appeals. The advocate for the appellants explained that the delay occurred because one of the main appellants, who is 85 years old, was unable to coordinate with the counsel for preparing the appeal.

Condonation of delay:
The advocate submitted that the delay was genuine, and considering that the delay was not excessive, requested for condonation. The Tribunal found the reason for the delay to be genuine and the delay not too high. Consequently, the Tribunal allowed the Miscellaneous Applications for condonation of delay and listed the appeals for hearing in the normal course.

This judgment by the Appellate Tribunal CESTAT CHENNAI, delivered by Mr. Madhu Mohan Damodhar, Member (Technical), and Mr. P. Dinesha, Member (Judicial), addressed the issues of delay in filing appeals and the subsequent condonation of delay. The Tribunal considered the genuine reason provided by the advocate for the delay, which was the inability of the 85-year-old appellant to coordinate with the counsel for appeal preparation. The Tribunal deemed the reason genuine and the delay not excessive, leading to the allowance of the Miscellaneous Applications for condonation of delay. The appeals were then listed for hearing in the normal course.