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2022 (9) TMI 1575 - AT - CustomsCondonation for delay of four years and nineteen days in filing the appeal - Department failed to provide Proper and satisfactory explanation for the delay - HELD THAT:- In the present case, it has been seen as a fact that as far back as on May 18, 2018, the department was aware that the appeal filed by the department had been returned because of defects and even the letter dated December 07, 2020 sent by the Department to the Tribunal also takes note of the fact that the Department had also been verbally informed that the appeal papers had been returned. Yet the Department sent letters dated November 23, 2020 and September 14, 2021 to the Tribunal seeking status of the appeal which had already been returned back to the Department. This only reflects the casual attitude adopted by the Department, more particularly when the time limit of filing an appeal is three months. A proper and satisfactory explanation was required to be given for explaining the delay of four years and nineteen days in filing the appeal but despite having been granted an opportunity to file a better application to explain the delay, the Department has not been able to explain the enormous delay to the satisfaction of the Bench. The inevitable conclusion that flows from the aforesaid facts is that the Department was highly negligent in filing the appeal on February 10, 2022 to assail the order dated October 06, 2017 when the Department had, for the first time acquired knowledge on May 18, 2018 that the appeal had been returned to the Department by the Tribunal because despite three notices sent by the Tribunal, the defects had not been removed. Subsequently, even the letter dated December 17, 2020 sent by the Department to the Registry of the Tribunal admits that on verbal enquiry, the Department had been informed that the appeal papers had been returned. No cogent or plausible reason has been given by the Department for explaining this enormous delay except stating that it had written two letters to the Tribunal on November 23, 2020 and September 14, 2021 seeking status of the appeals filed by them before the Tribunal on January 18, 2018 when in fact, they were aware that the appeal had been returned by the Tribunal by letter dated May 08, 2018, which letter they had received on May 18, 2018. The application filed for condonation for delay, therefore, deserves to be rejected and is rejected. This would result in the dismissal of the appeal also as it was not filed in the statutory period provided under the Act.
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