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2019 (1) TMI 783 - HC - CustomsCondonation of 778 days delay in filing the appeal - reasons set out in the affidavit is that the Department was under mistaken belief that a Customs Appeal filed in this Court from an earlier order dated 20th March, 2013 would also govern the impugned order dated 13th March, 2015 passed by the Tribunal - Held that:- We find that the affidavit in support does not inspire any confidence. There is no fixing of responsibility for alleged misunderstanding on the part of the Customs Department. We know that the appellant-Revenue regularly files appeal from orders of the Tribunal to this Court and the statute under which they function, provides for the same - here is gross negligence on part of the officers of the Customs in not filing an appeal from the impugned order dated 13th March, 2015 within time and thereafter till 5th December, 2017, when the appeal was filed. Consequently, no occasion to condone the delay of 778 days in filing accompanying appeal arises. The Notice of Motion is dismissed.
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