Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2005 (11) TMI 536

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... directors in appeal Nos. 1025/2004 and 1026/2004 for contravention of provisions of section 8(3) read with section 8(4) of FER Act, 1973 on the reasons that after obtaining remittance of foreign exchange of US $63876 (equivalent to Rs. 20,19,129 approximately) for the purpose of import of goods, the appellants failed to utilize the remitted foreign exchange for importing the goods and file proof thereof. 2. The adjudication order is served on the appellants on 9-10-2003 but the appeals are filed on 6-10-2004 along with an application for condonation of delay stating that the appellants in Appeal Nos. 1025 and 1026/2004 were unable to file the appeals within 45 days, which is the statutory permitted period, because there were unavoidable fam .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctical and cautious men. 5. The main ground advanced for condonation of delay is that the father of the appellants expired which affected the mental preparedness of the appellants to file these appeals. However, the date of death of the father is not disclosed. Further, it is contended that unavoidable family problems like mother s illness along with bereavement of father continuously haunted the appellants and made them incapacitated. In this regard medical certificate dated 5-8-2004 issued by Dr. S.K. Bakshi, MBBS, MD is filed along with certain other reports of a Medical Diagnostic Centre. By another certificate dated 27-4-2004 admission of the mother of the appellants in the hospital is demonstrated. These and other medical certificates .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the appellants at the time of actual filing of these appeals. It is also a fact to be noted that appellants have given their address in their Memo of Appeal as G-5, South Extension Part - II which is one of the posh colony situated in South Delhi. When the appellants are maintaining their residence in such a high status posh colony, it is difficult to believe the pleaded grounds of financial constraint which can make the appellants totally incapacitated in arranging court fee for filing of these appeals. Rather the facts speak otherwise than what is pleaded before this Tribunal. This Tribunal can take judicial notice of the fact situation that even a small house at the given address is not available on monthly rent of less than 15/20 thou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But the message does not appear to have percolated down to all the other courts in the hierarchy. This Court reiterated that the expression every day s delay must be explained does not mean that a pedantic approach should be made. The doctrine must be applied in a rational common sense pragmatic manner. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... not be a straitjacket formula for accepting or rejecting explanation furnished for the delay caused in taking steps. But one thing is clear that the court should not proceed with the tendency of finding fault with the cause shown and reject the petition by a slip-shod order in over jubilation of disposal drive. Acceptance of explanation furnished should be the rule and refusal an exception more so when no negligence or inaction or want of bona fide can be imputed to the defaulting party. On the other hand, while considering the matter the Courts should not lose sight of the fact that by not taking steps within the time prescribed valuable right has accrued to the other party which should not be lightly defeated by condoning delay in a routi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ground of mother s illness at best can be called as a cloak to cover up lethargic attitude and culpable negligence. Also the delay of 318 days can certainly be treated as acquiescence and waiver by the appellants which cannot be taken lightly while condoning the delay. 11. This Tribunal is quite considerate to adopt liberal approach in the matter of condonation of delay but liberal approach does not mean taking a stand making the provisions of limitation totally redundant and otiose. The indolent behaviour of the appellants cannot be covered under the facade of liberal approach due to the facts discussed in paras 5 and 6 above. Otherwise statutory prescription of the limitation period will have no meaning and will go hay-ware. The applicat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates