1993 (8) TMI 154 - AT - Customs

Summary

Issues:
Delay in filing the appeal, Condonation of delay, Application of law of Agency, Sufficiency of cause for delay

Analysis:
1. Delay in filing the appeal and Condonation of delay:
The applicants filed an application to condone the delay in filing the appeal, arguing that the delay was caused by the Clearing Agents. The applicants received the impugned order on 10-7-1991 but the certified copy dated 9-8-1990 was received later, leading to a delay in filing the appeal if the date of issue (22-2-1991) is considered as the date of receipt. The applicants diligently pursued the matter, sought legal advice, and corresponded with the Agents to ascertain the receipt date. However, the Tribunal noted that the delay was due to the Agents' inaction and lack of proper explanation. The Tribunal emphasized the importance of explaining each day's delay and rejected the condonation application, consequently dismissing the appeal as time-barred.

2. Application of law of Agency:
The applicants' Counsel argued that the communication to the Clearing Agent should not be considered as communication to the Importer, as the right of appeal lies with the Importer. However, the Tribunal found that the Agents were authorized to receive the order copy, and the delay in sending the copy without a satisfactory explanation was attributed to the Agents' negligence. The Tribunal held that the relationship between the Principal and Agent was crucial in this case, and the Principal is bound by the actions of the Agent. As the Agents failed to promptly forward the order, the Tribunal concluded that the Principal must bear the consequences of the Agents' laches.

3. Sufficiency of cause for delay:
The Tribunal analyzed the timeline of events and correspondence between the parties. Despite the applicants' contentions regarding the date of receipt of the order, the Tribunal found discrepancies in the applicants' own statements regarding the receipt dates. The Tribunal highlighted that the applicants' inconsistency in treating the date of issue as the date of communication and the lack of explanation for any delay in receiving the original order or the first copy rendered their application unsubstantiated. As a result, the Tribunal rejected the application for condonation of delay, leading to the dismissal of the appeal as time-barred.

In conclusion, the Tribunal scrutinized the circumstances surrounding the delay in filing the appeal, emphasized the importance of timely actions, and applied the principles of the law of Agency to determine the liability for the delay. The Tribunal's decision was based on the lack of a sufficient cause for the delay, ultimately resulting in the rejection of the condonation application and the dismissal of the appeal as time-barred.