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2017 (4) TMI 15 - AT - CustomsCondonation of delay - maintainability of appeal - revenue has changed its opinion regarding classification and has filed appeal after a huge delay which remained unexplained - Held that: - No reasonable cause and plausible explanation stand shown to us for condoning such a huge delay - Whereas there can be no quarrel about the legal issue that the reasonable delays should be condoned in the public interest and substantial justice is to be preferred over the technical issue but as already observed in the present case that the Revenue has not explained huge delay of 749 days at all and the only reason advanced by the Revenue is that the change of view has occurred on account of investigation conducted in the year 2016 and the change in rate of duty. This fact cannot be considered as a reasonable explanation for delay especially when the Revenue’s stand has been upheld by the lower authorities and cannot be made the basis for condoning the delay - delay not condoned - appeal barred by limitation - decided against Revenue.
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