1991 (1) TMI 259 - AT - Customs

Summary

Issues:
1. Condonation of delay in filing an appeal under Sec. 129A(5) of the Customs Act, 1962.
2. Applicability of inter-departmental communication as a sufficient cause for delay.
3. Comparison of judgments related to delay in filing appeals.
4. Interpretation of the legal provisions on condonation of delay and substantial justice.

Detailed Analysis:
1. The Collector of Customs, Bombay filed an appeal challenging an order passed by the Collector of Customs (Appeals), Bombay. The appeal was received after a delay of 108 days, and an application for condonation of delay was submitted. The appellant attributed the delay to administrative delays in various departments involved in processing the appeal, emphasizing the technical and legal complexities of the case. The appellant requested condonation of the delay under Sec. 129A(5) of the Customs Act, 1962.

2. The appellant argued that the delay was due to inter-departmental communication issues, citing a Supreme Court judgment that emphasized not requiring an explanation for each day's delay. The appellant contended that the delay was not due to negligence or carelessness, and the delay should be condoned based on bona fide intentions.

3. The respondent opposed the condonation of delay, citing a judgment applicable to the facts of the case. Additionally, the respondent relied on various judgments, including those related to other cases of delay in filing appeals. The respondent argued for the rejection of the application for condonation of delay, asserting that the appeal was time-barred.

4. The Tribunal examined the facts and circumstances of the case, noting discrepancies in the dates mentioned in the appeal records. Referring to relevant legal precedents, including judgments by the Supreme Court, the Tribunal emphasized the importance of the expiration of the limitation period and the need for a sufficient cause to excuse delay. The Tribunal concluded that there was negligence on the part of the appellant, and no sufficient cause existed for the delay. Consequently, the Tribunal rejected the application for condonation of delay and dismissed the appeal as time-barred without delving into its merits, based on the provisions of the Customs Act, 1962.

This detailed analysis of the judgment provides insights into the issues of delay in filing appeals, the significance of inter-departmental communication as a cause for delay, and the application of legal principles regarding condonation of delay and substantial justice in the context of customs law.