2019 (9) TMI 431 - AT - Customs

Condonation of delay of 99 days in filing appeal - HELD THAT - It is mentioned in the Misc. Application that the appeals could not be filed within due date owing to un-avoidable circumstances. It is also submitted that the delay is bonafide and un-intentional and accordingly, prayed for condonation of delay - In view of the submissions as mentioned in the Misc. Applications, the delay in filing both the appeals before the Tribunal is condoned. Permission for withdrawal of appeal - monetary amount involved in the appeal - Appellant-Revenue has prayed for withdrawal of their appeals in terms of litigation policy vide Board s instruction being F.No.390/Misc./163/2010-JC (17.12.2015) dated 17.12.2015 - HELD THAT - The prayer of the Revenue is allowed and the appeals are dismissed as withdrawn under National Litigation Policy. Application disposed off.

Summary

Issues:
Condonation of delay in filing appeals before the Tribunal, withdrawal of appeals under National Litigation Policy.

Condonation of Delay:
The Appellant Revenue filed Miscellaneous Applications for condonation of a 99-day delay in filing their appeals before the Tribunal. Despite the absence of the Respondent Assessee, the ld.D.R. for the Revenue was heard. The Misc. Application stated that the delay was due to unavoidable circumstances, was bona fide, and unintentional. Considering these submissions, the delay in filing both appeals was condoned by the Tribunal.

Withdrawal of Appeals under National Litigation Policy:
The Appellant-Revenue requested the withdrawal of their appeals in accordance with the litigation policy outlined in the Board's instruction dated 17.12.2015. The Tribunal allowed the Revenue's prayer, resulting in the dismissal of the appeals as withdrawn under the National Litigation Policy. Additionally, the Stay Petitions were disposed of as well.

This judgment from the Appellate Tribunal CESTAT KOLKATA involved issues related to the condonation of delay in filing appeals before the Tribunal and the withdrawal of appeals under the National Litigation Policy. The Tribunal, after considering the reasons provided in the Miscellaneous Applications by the Appellant Revenue, decided to condone the delay of 99 days in filing the appeals. Furthermore, in line with the Appellant-Revenue's request, the appeals were dismissed as withdrawn under the National Litigation Policy, as per the Board's instruction dated 17.12.2015. The Tribunal's decision highlights the importance of justifying delays and adhering to relevant litigation policies in legal proceedings before the Tribunal.