2024 (6) TMI 967 - HC - Customs

Condonation of delay in filing appeal - time limitation - appeal dismissed on the sole ground that the appeal was filed on 9th February 2023, i.e., instead on or before 6th February 2023 - HELD THAT - The delay of three days in filing the appeal before Respondent No. 1 is condoned. Delay condoned subject to condition that, petitioner will pay a sum of Rs. 25,000/- (Rupees Twenty Five Thousand only) as donation to K.E.M. Hospital to be used in the neurosurgery DSA department. The impugned order dated 28th February 2024 is hereby quashed and set aside. Respondent No. 1 is directed to hear the appeal on merits and pass the order in accordance with law on or before 31st August 2024 - petition disposed off.

Summary

The High Court of Bombay allowed the petitioner's appeal, condoning a three-day delay in filing. The impugned order dated 28th February 2024 was quashed, and the respondent was directed to hear the appeal on merits by 31st August 2024. The petitioner agreed to donate Rs. 25,000 to K.E.M. Hospital for neurosurgery. The donation should be made within two weeks of the order being uploaded.