2011 (2) TMI 1149 - AT - Customs

Condoanation of delay of 278 days - in the application, it has been stated that the Committee of Commissioners directed appeal to be filed on 16-7-2008 but the same could not be effectively communicated to the appellant-Commissioner, approval given by the Committee of Commissioners for filing the appeal was unearthed during the periodical scrutiny of the records - Held that - Averments contained in the application cannot constitute sufficient cause for condonation of the heavy delay of the appeal. They only indicate the lackadaisical manner in which important matters, like this, were handled by the department, COD application is dismissed and, consequently, the appeal also gets dismissed as time-barred along with the stay application filed therein.

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal due to a delay of 278 days in filing, citing lackadaisical handling of the matter by the department. The Committee of Commissioners' approval for filing the appeal was discovered late, leading to the dismissal of the appeal as time-barred.