2018 (6) TMI 1307 - AT - Customs

Condonation of delay of 751 days in filing appeal - Section 129A of the Customs Act, 1962 - delay occurred due to non-submission/ non-filing of bill of export - Held that - Admittedly the impugned order was received by the applicant on 28.1.2016 and the appeal could have been filed within three months from the date of communication of the Order-in-Appeal but the applicant filed the appeal only on 18.5.2018 and the only reason for such an inordinate delay in filing the appeal is that he was pursuing his matter before the JDGFT and DGFT authorities for obtaining the EODC certificate. There is no reason as to why he did not file the appeal in time when he can pursue his matter before JDGFT and DGFT then he could have filed the appeal in time before this Tribunal also - delay cannot be condoned - COD application dismissed.

Summary

Issues:
Condonation of delay in filing appeal due to pursuing EODC certificate from JDGFT and DGFT.

Analysis:
The applicant sought condonation of a 751-day delay in filing the appeal after receiving the Order-in-Appeal. The applicant attributed the delay to pursuing an Export Obligation Discharge Certificate (EODC) from JDGFT and DGFT, causing a delay in filing the appeal. The applicant highlighted various letters sent to authorities for the EODC certificate. The counsel argued that the delay was unintentional, beyond their control, and should be condoned in the interest of justice, citing relevant legal precedents to support the argument.

The opposing view presented by the learned DR emphasized the applicant's gross negligence in filing the appeal after a significant delay. The DR contended that since the applicant could engage with JDGFT and DGFT for the EODC certificate, there was no justification for the delay in filing the appeal within the stipulated timeframe. The DR argued against condoning the delay, pointing out the lack of valid reasons for the prolonged delay.

Upon reviewing the submissions from both parties and the case records, the Hon'ble Member found that the applicant received the Order-in-Appeal in January 2016 but filed the appeal in May 2018, well beyond the permissible three-month window. The Member noted that the sole reason for the delay was the applicant's engagement with JDGFT and DGFT for the EODC certificate. Despite the applicant's argument of pursuing other matters as a cause for the delay, the Member deemed the delay inexcusable, emphasizing the applicant's negligence in filing the appeal promptly. The Member distinguished the cited legal precedents as inapplicable to the present case due to the applicant's substantial delay. Consequently, the Member dismissed the condonation of delay application and consequently dismissed the appeal.

The judgment was pronounced on 20/06/2018, with the appeal being dismissed due to the failure to condone the 751-day delay in filing the appeal, primarily caused by the applicant's engagement with JDGFT and DGFT for the EODC certificate, which was deemed insufficient justification for the prolonged delay.