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2020 (7) TMI 704 - AT - Customs


Issues involved:
Condonation of delay in filing appeal based on sufficient cause.

Analysis:
The appellant sought condonation of a 110-day delay in filing an appeal, citing financial burden caused by a misfeasance issue with an exporter. The appellant explained that pursuing compensation from the exporter led to the delay. The Departmental Representative argued that the reason provided was insufficient, as the writ petition mentioned was not directly related to the appellant. The Tribunal noted that the order being challenged was announced on 30 January 2019, received by the appellant on 10 February 2019, and the appeal period expired on 11 May 2019. The Tribunal found the reason for delay, related to a writ petition filed by a different party, inadequate to justify the delay. Additionally, the writ petitioner was not the appellant or co-noticee in the case, and no order was passed against them. The Tribunal concluded that the reason provided did not constitute a sufficient cause for the delay. The appellant did not explore other options, such as paying a redemption fine, provided in the order under challenge. Consequently, the Tribunal rejected the application for condonation of delay, leading to the dismissal of the appeal.

This judgment emphasizes the importance of providing a valid and direct reason for seeking condonation of delay in filing an appeal. It highlights that reasons unrelated to the appellant's circumstances may not be considered sufficient cause. Additionally, it underscores the need for appellants to explore all available options provided in the original order before seeking condonation of delay.

 

 

 

 

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