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Challenge to order refusing to condone delay of 13 months before CEGAT. Analysis: The petitioners challenged the order of CEGAT refusing to condone a delay of 13 months in filing an appeal. The facts revealed that the petitioners initially appealed before the Commissioner of Customs (Appeals) against the Deputy Commissioner's order, which was rejected. Subsequently, they filed a writ petition to challenge the Commissioner's order, which was allowed to be withdrawn by the High Court, granting liberty to prefer appeal before CEGAT. However, due to misunderstanding and wrong legal advice, the petitioners filed a revision petition before the Government of India instead of an appeal before CEGAT, leading to a delay in filing the appeal. The High Court noted the inordinate delay of 10 years by CEGAT in considering the application for condonation of delay, leading to the dismissal of the appeal as barred by limitation. The Court criticized the excessive delay in disposing of such applications, emphasizing the need for timely consideration. Considering the petitioners' genuine misunderstanding and the delay caused by mistaken legal advice, the High Court held that sufficient cause existed to condone the delay in filing the appeal. The Court found that the petitioners were misled by a previous judgment and ordered the condonation of delay subject to the payment of costs. The matter was remitted back to CEGAT for deciding the appeal on its merits within six months from the date of the High Court's order. In conclusion, the High Court allowed the petition, setting aside the impugned order and remitting the matter back to CEGAT for expeditious disposal. The Court emphasized the importance of timely consideration of applications for condonation of delay and directed the petitioners to deposit costs before CEGAT for the delay to be condoned.
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