9911796707
TMI Blog2006 (3) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. These applications seek early disposal of the appeals. Upon examination of the records and hearing both sides, we note that the appeals are against a common order passed by the lower appellate authority dismissing the assessee s appeals [filed against adverse orders of the original authority] as time-barred. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others - 1987 (28) E.L.T. 185 (SC), to argue that the lower appellate authority ought to have dealt with their delay condonation applications with a liberal approach. Learned Counsel added that the doctrine every day s delay must be explained must be applied in a rational and pragmatic manner. It was also pointed out that the assessee was under the bona fide impression that the assessments on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case (supra), having been rendered in relation to the provisions of the Limitation Act, might not be applicable to the instant case falling under the Customs Act. It was also submitted that the Board s Circular dated 18-3-2004 was issued to instruct the field formations and not to guide assessees. 4. After giving careful consideration to the submissions, we note that, in their delay condonatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such event, it would be possible to take into account the above plea of bona fide belief as a valid factor for condoning the delay of their appeals. Hence, we think, we should remand the cases to the lower appellate authority for fresh consideration of the assessee s delay condonation applications. 5. The Board s circular, as rightly pointed out by learned Jt. CDR, was issued to instruct the of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the bona fide belief that the assessment of Bills of Entry could be thereby challenged. 6. For the reasons we have noted, we set aside the impugned order and direct learned Commissioner (Appeals) to consider the assessee s delay condonation applications afresh on merits in terms of this order and accordingly to dispose of their appeals in accordance with law and the principles of natural ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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