2015 (12) TMI 1142 - AT - Customs

Condonation of delay - Delay of 74 days - provisional release of the goods - Held that - As the provisional release order was passed on 23-9-2013 and received by the applicant. Thereafter the applicant made three representations to the customs authorities for modification of the conditions for release of the goods. We find the appropriate authority has passed the order for provisional release of the goods and there is no provision for modification. In the present case as the applicant filed the appeal with the delay of 74 days, therefore the application for condonation of delay is allowed subject to payment of cost of ₹ 25,000/- (Rupees twenty-five thousand only). The cost is to be deposited with the jurisdictional customs authorities within a period of two weeks - Delay condoned conditionally.

Summary

The applicant filed an appeal for condonation of a 74-day delay in filing against the Customs authorities' order for provisional release of goods. The applicant made three representations for modification of release conditions but received no reply, leading to the delay. The Tribunal allowed the delay condonation with a cost of Rs. 25,000 to be paid within two weeks to the customs authorities. Adjourned for compliance to 29-4-2014.