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Issues: Condonation of delay in filing an appeal before the Tribunal.
The judgment revolves around an application seeking the condonation of delay in filing an appeal before the Tribunal. The applicant received an order from the Collector of Customs related to baggage items cleared by them. The applicant initially filed a Revision Application before the Joint Secretary, New Delhi, which was timely. Subsequently, upon transfer of the Revision Application to the Tribunal, the applicant was instructed by the Tribunal to file an appeal. However, the appeal was filed after a delay, prompting the applicant to seek condonation of the delay. The applicant's advocate argued for the condonation of the delay, citing a precedent where a delay was condoned due to the establishment of the Tribunal after the initial filing. However, the Tribunal noted that in the present case, the applicant filed the appeal before the Revisional Authority despite clear instructions in the order to file before the Tribunal. The Tribunal highlighted the lack of explanation from the applicant for this deviation from the prescribed procedure, indicating negligence on the applicant's part. Additionally, the Tribunal referenced another case where a delay was condoned due to a misdirection on the order-in-appeal docket. However, in the current scenario, the order explicitly directed the appeal to be filed before the Tribunal, making the cited case inapplicable. Furthermore, a previous case emphasizing the need for a sufficient cause to condone a delay was mentioned. The Tribunal reiterated that no such cause was presented by the applicant, emphasizing the clear directive provided by the Tribunal for filing the appeal. Ultimately, the Tribunal agreed with the arguments presented by the Respondent's representative, holding that the applicant failed to demonstrate a sufficient cause for the delay in filing the appeal before the Tribunal. Consequently, the Condonation of Delay Application was dismissed, leading to the dismissal of the Stay Petition and the Appeal itself.
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