2008 (1) TMI 237 - AT - Customs

Application is filed by the Revenue for condonation of delay on ground that there is work pressure on staff and the working style in government offices is on different footings - reasons given by the Dy. Commissioner does not give any detail, as to what was the reason for overburden of staff and the work they were doing - By giving bland statement, that the staff was overburdened, cannot be a reason for seeking the condonation of delay - no justification for condonation of delay

Summary

Issues: Condonation of delay in filing appeal against Order-in-Appeal.

Analysis:
1. The Revenue filed an application for condonation of delay in filing an appeal against Order-in-Appeal No. GOA/CUS/MP/51/2007 dated 23-8-2007.
2. The learned SDR representing the Revenue argued that the delay should be condoned due to work pressure on staff and the different working style in government offices.
3. The reasons provided by the Deputy Commissioner of Customs, Custom House Marmagoa, for the delay included staff transfer and overburdening of the staff dealing with the appeal.
4. The Tribunal noted that the reasons given for the delay were vague and did not provide specific details about the workload or circumstances leading to the delay.
5. The Tribunal held that a mere statement of staff being overburdened is insufficient to justify condonation of delay in filing the appeal.
6. Consequently, the Tribunal dismissed the application for condonation of delay, as well as the stay application and appeal itself.

This judgment emphasizes the importance of providing specific and detailed reasons when seeking condonation of delay in filing appeals. Vague explanations, such as staff being overburdened, are not sufficient to warrant condonation of delay. The decision serves as a reminder for parties to provide clear and compelling justifications when seeking extensions or delays in legal proceedings.