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2023 (7) TMI 1129 - AT - CustomsCondonation of delay of 18 days in filing appeal - delay due to the ill health of the appellant who had fallen sick when he visited his village during the period of limitation - sufficient reason for delay or not - HELD THAT:- The Commissioner (Appeals) could have condoned the delay for a period of 30 days over and above the aforementioned 60 days. The appeal before him was filed during the said extended period of 30 days. No doubt that para 5.3 in the order under challenge has the reasons for not considering the request for condonation of delay. But as on date it is observed that the contentions of the appellant about reason for delay of 18 days have duly been supported by his affidavit. It has been deposed that he was away to a village where he had fallen sick and thus was unable to come to Delhi to sign the papers required for filing appeal. He deposed that the moment he got recovered he immediately contacted his lawyer to file the present appeal, however delay of 18 days occurred. The possibility of getting no proper medical aid in a village cannot be ruled out. Hence the absence of document stands reasonably explained. The Commissioner (A) has not considered the said explanation as sufficient /reasonable for want of any document to support. The appellant has now produced an affidavit - it is opined that the plea of condonation has always to be looked into liberally, more so, for the reason that the lis has to be adjudicated on merits. The delay is condoned - matter remanded to commissioner (Appeal) to adjudicate the appeal on merits - The appeal stands allowed by way of remand.
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