2022 (2) TMI 1383 - AT - Customs

Condonation of delay of 2004 days in filing the appeal - applicant has stated that due to incorrect advice of the Consultant instead of filing the appeal before the Tribunal the Revision Application was filed before the Government of India in terms of Section 129A read with Section 129DD of the Custom Act 1962 - HELD THAT - Consequent upon rejection of the application by the Revisionary Authority the applicant has filed the present appeal before the Tribunal along with application for condonation of delay within the reasonable time. Under the facts and circumstances of the case the delay in filing the appeal can be condoned in the interest of justice. Accordingly miscellaneous application filed by the applicant is allowed.

Summary

The Appellate Tribunal CESTAT Mumbai allowed condonation of a 2004-day delay in filing an appeal due to incorrect advice leading to filing in the wrong authority. The appeal was filed before the Tribunal after rejection by the Revisionary Authority. The Tribunal found the delay reasonable and allowed the appeal to proceed for final hearing.