2023 (12) TMI 618 - SCH - Customs

Seeking condonation of delay of 526 days in filing appeal - no explanation whatsoever for the huge delay - Classification of imported goods - Antenna for base station imported by the appellant - HELD THAT - The Civil Appeal is hence dismissed on the ground of delay, keeping open the questions of law which arise, to be agitated in any other appropriate case.

Summary

Issues involved: Delay in filing appeal, condonation of delay, dismissal of appeal

Delay in filing appeal:
The Supreme Court addressed the issue of a significant delay of 526 days in filing the appeal. The respondent's counsel highlighted the lack of explanation for the delay between specific dates. The appellant's counsel also acknowledged the absence of any details regarding the events during the period in question. Ultimately, the Court decided to dismiss the Civil Appeal solely based on the ground of delay, while leaving open the possibility for the questions of law to be raised in a different case.

Condonation of delay:
The respondent's senior counsel emphasized the prolonged delay in filing the appeal and argued for its dismissal on this basis. The lack of any explanation provided for the substantial delay was a crucial point raised during the proceedings. The Court considered this aspect in reaching the decision to dismiss the appeal, underscoring the importance of timely filing and the need for valid justifications for any delays.

Dismissal of appeal:
Following the arguments presented by both parties' counsels regarding the delay in filing the appeal, the Court decided to dismiss the Civil Appeal. Despite the dismissal, the Court made it clear that the questions of law arising from the case could still be pursued in a different suitable case. The decision to dismiss the appeal was specifically based on the extensive delay in filing it, underscoring the significance of timely legal actions and adherence to procedural requirements.