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2022 (10) TMI 706 - AT - CustomsSeeking condonation of delay of 715 days in filing the appeal - appeal was filed on March 21, 2022 assailing the order in original dated March 8, 2019 which was admittedly received by the appellant on March 12, 2019 - HELD THAT:- We agree with the authorized representative for the Revenue that it covered those cases where the limitation fell after March 2020 during the Covid period. In the present case, the due date for filing the application was June 10, 2019 several months before the Covid-19 pandemic had even started. Therefore, this order will not come to the aid of the appellant. So far as the substantive ground on which the delay is sought to be condoned is that the appellant’s counsel had prepared and drafted the present appeal but the concerned associate of the counsel’s office had left without notice and, therefore, there was a delay. The only counsels on record in the present appeal as is evident from the Vakalatnama are Shri Priyadarshi Manish and three of his associates in whose favour a Vakalatnama was filed on March 02, 2022. There is no Vakalatnama on record to show that any other counsel was engaged to file an appeal in the matter. Further, neither the counsel who is said to have first taken up the matter and failed to file the appeal has been named in the application nor has the name of the associate who is said to have left to the office without notice been indicated. There are no reasonable grounds have been made out seeking condonation of delay of 715 days in filing the present appeal - appeal dismissed.
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