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TMI Blog2016 (1) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... acted under the powers of Section 157 of the Customs Act, 1962 for furtherance of activity under the Said Act - this appeal lies before this Tribunal - appeal maintained - decided in favor of appellant. - Application No. C/COD/95496/15, Appeal No. C/87630/15 - M/85210/16/CB - Dated:- 6-1-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri Prakash Shah, Adv For the Respondent : Shri S J Sahu, Asst. Commr (AR) ORDER Per M V Ravindran This application is filed for condonation of delay of 288 days in filing the appeal before the Tribunal. 2. Heard both sides. 3. The contention of the learned Counsel is that the adjudicating authority has passed an order in this case for revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... representation hence sometime be granted to him for ascertaining the case. 5. At this juncture we find that the issue is whether the application filed for condonation of delay in filing the appeal before this Tribunal needs any consideration. 6. We have to decide whether an appeal lies before this tribunal or otherwise. On plain reading of Section 129A of the Customs Act, 1962, we find that as the order has been passed by the Commissioner of Customs as an adjudicating authority is also defined under Section2(1) of Customs Act,1962 which means an authority competent to pass any order or decision under this Act. It is very clear from the reading of the regulations that they were enacted under the powers of Section 157 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not lose sight of the fact that by not taking steps within the time prescribed a valuable right has accrued to the other party which should not be lightly defeated by condoning delay in a routine-like manner. However, by taking a pedantic and hypertechnical view of the matter the explanation furnished should not be rejected when stakes are high and/ or arguable points of facts and law are involved in the case, causing enormous loss and irreparable injury to the party against whom the lis terminates, either by default or inaction and defeating valuable right of such a party to have the decision on merit. While considering the matter, courts have to strike a balance between resultant effect of the order it is going to pass upon the parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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