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TMI Blog2018 (8) TMI 1930X X X X Extracts X X X X X X X X Extracts X X X X ..... surely, are aware of the limited jurisdiction of Tribunals and would not arrogate to ourselves the position of a Court, we are also equally conscious that the Customs Act, 1962 has not placed any limitation on the exercise of discretion to condone delay when all that is under consideration, at this stage, is whether the doors of justice should be permanently shut to someone who may have had bona fide reasons for not complying with the normal limitation for filing of appeal. The claim for condonation is to be tested solely on the facts and situation as placed before the Tribunal and it is not the convenience, or comfort levels, of Revenue, or of other party and their respective representatives, that are. We are also equally aware that the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds and that, upon the matter being heard, they sought to withdraw their petition while seeking liberty to avail of the normal appellate remedies. It is contended that the Hon'ble High Court did permit the withdrawal while granting this liberty. On a cursory perusal of the order of the Hon'ble High Court, this appears to be so which inclines us to allow the application. It is further contended by Learned Counsel that the writ jurisdiction had been invoked before expiry of the time limit prescribed for filing appeal and, disowning any intention to surreptitiously overcome hurdles that precluded invoking of the appellate remedies available to them, is a demonstration of their bona fides. 2. Learned Special Counsel appearing for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunals. In doing so, specific attention was drawn to extracts of certain judgments reproduced in this decision of Hon'ble Supreme Court and to the decision of the Hon'ble High Court of Calcutta in Sova Solar Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Durgapur [2016 (340) E.L.T. 133 (Cal.)] on the propriety of entertaining writ petition against an order of adjudication despite the existence of remedies prescribed in the statute. 4. We find the apprehension expressed by Learned Special Counsel to be baseless; the Tribunal has not, in the present instance or at any time in the past as far as can be recalled, indicated inclination to exclude its jurisdiction under Custom Act, 1962 for foraying into the Limitation Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, are of the opinion that this was an unnecessary argument brought on record in response to the submission made by Learned Counsel for applicant but having been submitted before us, we were obliged to give a detailed exposition of our understanding of the provision. 6. Considering the facts and circumstances on record, and that it is not appropriate for us to object to any appellant seeking writ remedies at any stage, we find that the reason for delay in filing of this application is acceptable. Accordingly, we condone the delay and direct Registry to list the matter in its turn for disposal. We make it abundantly clear that this decision has been taken solely on the oral submissions (supra) without taking on record other propositi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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