Home Case Index All Cases Customs Customs + HC Customs - 2023 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 881 - HC - CustomsCondonation of delay in filing appeal - Sufficient cause for delay exists or not - Punitive measures imposed on the respondent’s Customs Broker License under the Customs Broker Licensing Regulations, 2013 reduced to forfeiture of the security deposit - failure to verify the antecedents and correctness of the Import-Export Code No., identity of his client and functioning of his client at the declared address - over-valuation of consignment imported for making fraudulent drawback claims. Whether the delay in filing the same is required to be condoned? - HELD THAT:- The application seeking condonation of delay is bereft of any particulars. Apart from making a bald statement that the impugned order was misplaced because the office of the counsel of the appellant was under renovation and was found subsequently, no further details are provided - This Court finds it difficult to accept the aforesaid explanation. It is also not possible for this Court to countenance the procedure, where the Department is clueless whether an appeal has been filed or not; and apparently, remains sanguine once instructions to file have been given to the counsel. It is also relevant to note that there is a substantial delay of 109 days in re-filing the appeal as well. It is stated that after the appeal was filed, the appeal memo was returned by the Registry with certain objections. The delay in re-filing was due to the fact that “some of the appeal papers got misplaced which included the affidavit accompanying the appeal”. In the process of locating the appeal papers, there occurred some delay in re-filing the appeal with the Registry of this Court - it is also seen that there has been an inordinate delay in the prosecuting the present appeal as well. The notice in the present appeal was issued on 18.12.2019, however, the respondent could not be served. The hearings were adjourned thereafter on account of truncated functioning of the Court due to the outbreak of Covid-19. The present appeal was listed on 25.04.2022, however, none appeared for the appellant on that date. This Court finds no reason to condone the delay in filing the appeal or re-filing the same - Appeal dismissed.
|