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2018 (8) TMI 1930 - CESTAT MUMBAICondonation of delay in filing appeal - Power of Tribunal to condone delay - applicability of law of limitation - HELD THAT:- 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 Act, 1963. While we, 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 Tribunal has been established, no doubt under the provisions Customs Act, 1962, but after due deliberation by the supreme legislative organ of the country to ensure that appeals are disposed off without the inherent bias or prejudice that marked the previous system. We also equally conscious that this was enabled after incorporation of Article 323B in the Constitution. Nevertheless, as a Tribunal, we exercise power conrerred on the Tribunal under the statute; more particularly, in the dispensing of justice without a peremptory dismissal at the threshold. We, therefore, 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. Delay condoned - Registry to list the matter in its turn for disposal.
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