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2024 (6) TMI 967 - HC - CustomsIssues involved: Calculation of time for filing appeal, condonation of delay, directions for hearing the appeal, and payment of donation to hospital. The petitioner's earlier appeal was dismissed due to missing the deadline for filing the appeal by three days, as the Appellate Authority considered the appeal filed on 9th February 2023 instead of on or before 6th February 2023. The petitioner argued that the belief was that the three-week period would begin from the date the order was uploaded, which was on 21st January 2023. The court considered the explanation and decided to condone the delay of three days in filing the appeal before Respondent No. 1. The High Court quashed and set aside the impugned order dated 28th February 2024. Respondent No. 1 was directed to hear the appeal on merits and pass the order by 31st August 2024. The court specified that before passing the order, Respondent No. 1 must provide a personal hearing to the petitioner, with notice at least 7 working days in advance. The order to be passed should be detailed, reasoned, and address all the submissions made by the petitioner. The court clarified that they did not consider the merits of the matter in this decision. The petitioner agreed to pay a donation of Rs. 25,000/- to K.E.M. Hospital for the neurosurgery DSA department. The payment was to be made to the Poor Box Charity Fund, K.E.M. Hospital, Mumbai, within two weeks from the date the order was uploaded. The account details for the donation were provided for the petitioner's compliance. In conclusion, the petition was disposed of with the above directions and orders regarding the appeal filing, hearing, and donation payment.
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