2007 (12) TMI 499 - HC - Customs

Summary

Issues involved: Application of Notification No.65/88, Jurisdiction of Tribunal to condone delay.

The High Court of Bombay, in the case, held that the applicable notification in the instant case would be Notification No.65/88 dated 1st March, 1988. The Court emphasized that the Authority had a duty to consider the notification, regardless of whether the petitioners had applied under it. This view was supported by a judgment of the Supreme Court in Share Medical Care vs. Union of India & Ors., 2007 (4) SCC 573, which highlighted the importance of extending benefits under exemption notifications to the appellant without depriving them unfairly. The Court also noted that the Tribunal had the jurisdiction to condone the delay, citing a previous judgment in Customs Appeal No.22 of 2004. Consequently, the Court accepted the cause shown by the petitioners as sufficient and condoned the delay, setting aside the impugned order and remanding the matter to the Tribunal for fresh consideration.

In conclusion, the High Court made the rule absolute, with no order as to costs.