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TMI Blog2022 (12) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... said revision application before the Revisional Authority until order dated 7th December 2021 was passed by the Revisional Authority, which is, without entering into the merits of the matter, holding that it had no jurisdiction to proceed with the revision application. It is only after the order of rejection of the revision application passed, the appellant obtained a certified copy thereof on 13th December 2021 and lodged Appeal before the CESTAT on 12th January 2022, along with the concerned application for condonation of delay, setting out therein the facts and circumstances under which the appeal came to be filed beyond the period of limitation. This itself would constitute sufficient cause under Section 129A(5) of the Act. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai, imposing penalty of Rs.7,12,267/-, under Section 112(b) of Customs Act, 1962, against which the appellant preferred an appeal, in terms of Section 128A of the said Act, being Appeal No.MUM-CUSTM-PAX-APP-522 523/15-16, before the Commissioner of Customs (Appeals), Mumbai Zone III, Mumbai, who dismissed the said appeal on 3rd December 2015. It is further the appellant s case that on the legal advise, and bonafidely believing such advise, he filed a Revision Application before the Central Government, under the provisions of Section 129DD of the Act and pursued the said revision application, bonafidely believing that he was before the correct forum, for agitating his case against the penalty order passed by the authorities below. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the appellant further submits that the conclusions arrived at by the appellate forum, that no proper reasons were set out in the application to demonstrate that the appellant was under the bonafide belief that he was before the correct forum i.e. the revisional authority, are wholly erroneous, without considering the specific facts and circumstances set out in the application. He further contends that in terms of the provisions of sub-section (5) of section 129A of the Act, the reasons stated in the application for condonation of delay constitute sufficient cause for not presenting the appeal within limitation. 8. Mr. Pathak relies upon the judgment of the Hon ble Supreme Court in Consolidated Engineering Enterprises Vs. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the CESTAT, we are of the considered view that the appellant has made out a case of sufficient cause for condoning the delay. It is apparent from the record that the appellant, on legal advise, preferred a revision application before the Central Government under the provisions of Section 129DD of the Customs Act. Appellant prosecuted the said revision application before the Revisional Authority until order dated 7th December 2021 was passed by the Revisional Authority, which is, without entering into the merits of the matter, holding that it had no jurisdiction to proceed with the revision application. 11. It is only after the order of rejection of the revision application passed, the appellant obtained a certified copy thereof on 13t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that the bar of limitation should not affect a person honestly doing his best to get his case tried on merits but failing because the court is unable to give him such a trial, would not be applicable to an application filed under Section 34 of the Act of 1996. The principle is clearly applicable not only to a case in which a litigant brings his application in the court, i.e. a court having no jurisdiction to entertain it, but also where he brings the suit or the application in the wrong court in consequence of bona fide mistake or (sic of) law or defect of procedure. Having regard to the intention of the legislature, this court is of the firm opinion that the equity underlying Section 14 should be applied to its fullest extent and time ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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