9911796707
TMI Blog1993 (10) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed before the Tribunal on 29-6-1993. Accordingly, there is a delay of 26 days which is sought to be condoned in terms of Section 129A(2) of the Customs Act, 1962. 3. It is stated in the application that on receipt of the subject Order-in-Appeal, acceptibility of it was examined in their office. But before obtaining the decision of the Collector of Customs, relevant case file and concerned Assessing Group s view/comments on the order were sought for on 19-3-1993, much before the expiry of the time limit. Since complicated issue of classification was involved, the matter was further analysed and finally, the relevant papers suggesting filing of appeal against the subject Order-in-Appeal were prepared. But meanwhile, the then Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. Delay is also attributable to change of Collectors and re-allocation of portfolios of Addl. Collector/S.D.R. in the Customs House in the first half of June, 1993. 4. The learned S.D.R. Shri Dutt Majumder appeared for the applicants and reiterated the grounds mentioned in the application. He contended that the delay was mainly occasioned due to the transfer of the regular Collector and when the new Collector took charge he had to get himself acquainted with the files and some time was consumed, and this is a sufficient cause which prevented the applicants from filing the appeal in time. In support of this contention he relied on the following decisions :- 1. 1987 (28) E.L.T. 185 (S.C.) - Collector, Land Acquisition, Anantan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed for dismissal of this application. In support of his contentions he relied on the following decisions :- 1. 1989 (41) E.L.T. 697 - Collector of Customs v. Ajanta Tubes 2. 1991 (53) E.L.T. 395 - Collector of C. Excise v. Rallis India Ltd. 3. 1988 (38) E.L.T. 739 - Union of India v. Tata Yodogawa Ltd. 6. We have considered the submissions of both sides. The point for determination is whether the delay of 26 days is to be condoned. 7. It is seen that the applicants are required to explain the delay from 3-6-1993 to 26-6-1993. In so explaining the delay it is also necessary to show that the cause for delay has existed prior to 3-6-1993 which is the last date of filing the appeal. It is now seen from the application that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer of the Collector as well as the new Collector joining in his place, as is the case which is before us. 11. The decision of the Special Bench reported in 1989 (41) E.L.T. 697 in the case of Collector of Customs v. Ajanta Tubes is not applicable to the facts of this case. In that case the main ground pleaded was mixing up of the files with other groups of files and there was shifting of officers on administrative reasons. But in this case, the delay occasioned due to the fact that the Collector s post became vacant and the new incumbent took some marginal time in taking a decision on 16-6-1993 to file an appeal. Thereafter, the appeal was filed on 29-6-1993. 12. In all such matters, every day s delay must be explained does not mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what constitutes sufficient cause, court cannot exclude from consideration the circumstances which are peculiar to and characteristic of the functioning of Government. The words sufficient cause must generally receive a liberal construction so as to advance substantial justice when no negligence or inaction or want of bona fides is imputable to appellant. Some decree of latitude is not impermissible in assessing sufficient cause in the case of governmental decisions which involve considerable procedural red tape." Government machinery is proverbially slow and those who bear the responsibility of Government must have a little play at the joints. Some recognition, of course within reasonable limits, of the difficulties peculiar to govern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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