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

2002 (5) TMI 131

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it may be condoned. The Commissioner has filed an Affidavit through the learned DR today which has not been attested before the Oath Commissioner. The statement made in the said Affidavit by the Commissioner and the time chart submitted by them is extracted below. "AFFIDAVIT I, Joseph Dominic, Commissioner of Customs (Sea), Custom House, Chennai, do hereby solemnly affirm and declare as under : The Order-in-Appeal C.Cus No. 8/2000, dated 7-1-2000, passed by Commissioner of Customs (Appeals), Chennai, was received in the Customs House on 10-1-2000. The appeal should have been filed before Hon'ble CEGAT, Chennai, on or before 9-4-2000. However, the appeal was filed on 20-11-2001 after a delay of 590 days. After receipt of O-in-A effor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 21-1-2000 File marked to DOS (RC) by AO (RC) to enclose a copy of O-in-O 5 6 25-1-2000 DOS Received the file marked by AO and DOS marked to DA. 4 7 27-1-2000 Note to refunds to forward the case file sent. 2 8 16-2-2000 Ist Reminder note to Refunds to forward the case file. 20 9 7-4-2000 2nd Reminder sent to Refunds. 46 10 9-11-2000 3rd Reminder sent to Refunds to forward the case file. 173 11 10-10-2001 Dealing assistant kept the file. 321 12 20-10-2001 Commissioner ordered to file an appeal 10 13 23-10-2001 File marked to AO (RC) by AC (RC) 3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er the time chart at S. No. 8 to 12, the files have been retained by the individuals whose names have not been disclosed. Each one of them in the S. No. 8 to 12 retained the file for 20 days, 46 days, 173 days, 321 days, 10 days etc. The law laid down is very clear from the chart that the party seeking relief should be diligent and there should be no negligence in filing the appeal. The Court has to examine the cause given for condonation of delay, when the reason given is sufficient and genuine only then the delay can be condoned. In the present case, there is no satisfactory reason given by the Revenue for condoning the delay and the persons who are Incharge of the files have not come forward to give the reasons for retaining the files fo .....

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