2020 (10) TMI 344 - AT - Customs

Condonation of delay in filing appeal - Revocation of Customs broker License - forfeiture of security deposit - HELD THAT - In the impugned order that the Customs Broker licence has been revoked leading to loss of livelihood of the appellant. Further, it has been explained that there is no deliberate delay or latches on the part of the appellant and the delay was caused due to mix-up of the documents of this appellant with the files of other clients in the office of the Counsel. It is just and proper to condone the delay, in the interest of justice - Application allowed.

Summary

Issues:
1. Delay in filing the appeal against the revocation of the Customs broker's license and forfeiture of security deposit.
2. Condonation of delay application by the appellant.
3. Opposition by the Revenue regarding the condonation of delay application.
4. Consideration of the condonation of delay application by the Appellate Tribunal.

Detailed Analysis:
1. The appellant, a Customs Broker, filed an appeal against the revocation of their license and forfeiture of the security deposit by the Commissioner. The appeal was filed with a delay of 212 days beyond the normal limitation period, as the impugned order was received on 28.10.2018, and the appeal was filed on 29.08.2019.

2. The appellant's counsel explained that the delay was due to the case papers getting mixed up with another client's file in the office. Efforts were made to locate the documents, and the appeal was filed in July 2019. Affidavits were submitted by the counsel and another individual supporting the appellant's claim of no deliberate delay.

3. The Revenue, represented by the Authorized Representative, opposed the condonation application, arguing that the delay was not adequately explained. Reference was made to previous Tribunal rulings where delays were not condoned due to insufficient cause, even when the impugned orders were received within the normal time frame.

4. The Appellate Tribunal considered the arguments of both parties and found that the circumstances of the present case were different from the cases cited by the Revenue. It noted that the revocation of the Customs broker's license impacted the appellant's livelihood and that the delay was unintentional, caused by a mix-up in the counsel's office. Affidavits were submitted to support these claims.

5. Ultimately, the Tribunal decided to condone the delay in filing the appeal in the interest of justice. The appellant was directed to pay a cost of &8377; 5,000 to the "Prime Minister Cares Fund" by a specified date. The appellant was also granted the liberty to request an early hearing of their appeal. The order was pronounced on 01.10.2020.