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TMI Blog1994 (11) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... donation of delay has been filed with reference to appeal against Addl. Collector s spot Order No. 874/88, dated 24-5-1988 read with Collector (Appeals ) Order No. Cargo/191/88/8573, dated 1-10-1990. Addl. Collector in his order held the import of Manometers valued at Rs. 41,351/- as unauthorised and confiscated the same but permitted the appellants to redeem the goods on payment of Rs. 42,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. 3. Ld. Advocate submitted that there was bona fide mistake in pursuing wrong remedy and therefore time spent in approaching bona fide wrong forum should be excluded. Citing the case of Collector, Land Acquisition, Anantnag and Another v. Mst. Katiji and Others reported in [1987 (28) E.L.T. 185 (S.C.)], Ld. Advocate submitted that Hon ble Apex Court held that application for condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cannot be given advantage. The preamble itself indicated that appeal lay to the Customs Excise and Gold (Control) Appellate Tribunal and therefore, seeking relief from a wrong forum cannot be considered a bona fide mistake. 5. I have given careful consideration to the submissions made by both sides and perused the records. It is correct time spent bona fide in pursuing wrong remedy could in ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as bona fide. It is true that request for condonation must be considered liberally as held by Hon ble Apex Court in case of Collector, Land Acquisition, Anantnag and Another v. Mst. Katiji and Others (supra) but in para 1 itself the Court observed To condone or not to condone, is not the only question. Whether or not to apply the same standard in applying the `sufficient cause test to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the decree holder to treat the decree as binding between the parties and this legal right which has accrued to the decree holder by lapse of time should not be light heartedly disturbed. The Court observed that diligence of the party or its bona fides are important consideration for examining the aspect of sufficient cause. 6. I, therefore, do not consider that there is any merit i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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