2012 (7) TMI 1025 - HC - Customs

Summary

Issues involved: Whether CESTAT was justified in declining to condone the delay in filing the appeal against the original order.

Summary:
The petitioner initially failed to enclose a doctor's certificate explaining the inability to move during a specific period in the appeal memo. Consequently, the Tribunal refused to condone the delay. Subsequently, the petitioner submitted the required certificate, but the Tribunal still rejected the application. Despite the delay in furnishing the certificate, the Court believed that justice would be served by condoning the delay and hearing the appeal on its merits, with the condition of paying costs. The Court quashed the Tribunal's orders and directed the petitioner to pay costs to the respondents within four weeks. Upon payment, the CESTAT was instructed to proceed with hearing the appeal.