Home Case Index All Cases Customs Customs + AT Customs - 2020 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 642 - AT - CustomsCondonation of delay of around 4700 days in filing the appeal before the Tribunal - HELD THAT:- There is no denial in the communication dated 30.8.2019 placed on record by Revenue, about the aforesaid date of service of the impugned order by the department on the applicant. Thereafter as per the case records, the appeal has been filed by the applicant immediately on 26.7.2018 with the instant application. No doubt the Tribunal can condone the delay on showing the sufficient cause for not filing the appeal within the normal period of limitation. The Hon’ble Supreme Court in the matter of Perumon Bhagvathy Devaswom v. Bhargavi Amma [2008 (7) TMI 836 - SUPREME COURT] has laid down that the words “sufficient cause for not making the application within the period of limitation should be understood and applied in a reasonable, pragmatic, practical and liberal manner, depending upon the facts and circumstances of the case, and the type of case. The words ‘sufficient cause’ in Section 5 of Limitation Act should receive a liberal construction so as to advance substantial justice, when the delay is not on account of any dilatory tactics, want of bona fides, deliberate inaction or negligence on the part of the appellant”. Therefore in the peculiar facts of this case, sufficient cause has been shown by the applicant for not preferring the appeal within the normal period of limitation. There is some negligence on the part of the applicant also as he did not take any steps to inquire about the status of his case before the adjudicating authority for so many years, therefore although I am condoning the delay but with a cost of ₹ 5,000/- to be deposited by the applicant within a period of 8 weeks to be paid to the “PM CARES Fund”. Application allowed - the registry is directed to list the appeal for hearing on its turn after the applicant file the proof of payment of cost with the Registry.
|