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2014 (9) TMI 524 - HC - CustomsCondonation of delay of 413 days in filing the appeal before the Tribunal - appellant had categorically stated in his petition about his illness - The Tribunal rejected the petition stating that it is a case of sheer negligence and inaction on the part of the applicant and there is no reason for condonation of delay of filing the appeal. - Held that:- Admittedly, Law of limitation is founded on public policy, not meant to destroy the rights of parties, but to ensure that parties do not resort to dilatory tactics. There was no material produced by the respondent Department stating that the reasons assigned by the appellant was false or the Appellant adopted dilatory tactics or with mala fide intention filed the appeal belatedly. The appellant would contend that the Authorised Signatory was suffering from mental imbalance and considerable amount was spent for treatment and delay of 413 days occurred in preferring the appeal and the other appeal against the order of Adjudicating Authority was also pending before the Tribunal, which explanation could be accepted as sufficient cause for having been prevented to file the appeal within the period of limitation and it cannot be stated that the Appellant was totally lethargic or utterly negligent. Delay condoned - Decided in favor of assessee.
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