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TMI Blog2014 (2) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... glay was with the appellant firm all through and therefore, the excuse offered is only an afterthought and cannot be accepted. Thus, there is no satisfactory explanation for the delay - Condonation denied. - C/89200/13 - - - Dated:- 2-12-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri Jitu Motwani, Adv. For the Respondent : Shri Devendra Nagvenkar, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and miscellaneous application are directed against order-in-appeal NO. 12/MCH/AC/EXP/2011 dated 27/02/2011 passed by the Commissioner of Customs (Appeals), Mumbai. 2. The application for condonation of delay of 984 days delay in filing of the appeal. The reasons stated for the delay is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tape in Government functioning and also on account that if appeal is dismissed, public interest suffers. In the light of these decisions, it is prayed that the delay should be condoned. 4. The Ld. Additional Commissioner (AR) appearing for the Revenue submits that Shri Pinglay was with the appellant company even when the appellant was before the Commissioner (Appeals) and that fact can be seen from the impugned order wherein it has been recorded that Shri Pinglay along with Harish Dhakan attended the personal hearing. Therefore, the argument that it was only after Shri Pinglay, joined the appellant in May 2013, the mistake was noticed is contrary to facts, as Mr. Pinglay was very much with the appellant company at the relevant time. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs/years due to considerable degree of procedural red-tape I the process. In Pundalik Jalam Patil (dead) by LRS Vs. Executive Engineer, Jalgaon Medium Project and Another - 2008 (17) SCC 448, the Hon'ble Apex court held as follows: .. The evidence on record suggests neglect of its own right for long time in preferring appeals. The court cannot enquire into belated and stale claims on the ground of equity. Delay defeats equity. The court helps those who are vigilant and do not slumber over their rights. It was further held that: It needs no restatement at our hands that the object for fixing time-limit for litigation is based on public policy fixing a lifespan for legal remedy for the purpose of general welfare. They ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for each remedy. Unending period for launching the remedy may lead to unending uncertainty and consequential anarchy. Law of limitation is thus founded on public policy. It is enshrined in the maxim interest reipublicae up sit finis litium (it is for the general welfare that a period be put to limitation). Rules of limitation are not meant to destroy the right of the parties. They are meant to see that parties do not resort to dilatory tactics but seek their remedy promptly. The idea is that every legal remedy must be kept alive for a legislatively fixed period of time. 5.3 The time limit specified for filing appeal before this tribunal in respect of customs matters is only three months from the date of receipt of the order. In the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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