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2019 (1) TMI 1445 - AT - CustomsCondonation of delay of 206 days in filing appeal - applicant submits that delay has occurred due to the fact that father-in-law of the Director of appellant Shri Parag Garg was terminally ill since December 2017 and unfortunately passed away on 12.04.2018 - Held that:- The Order which is the subject matter of the Appeal for which the impugned application has been filed was passed on 22.12.2017 and was received by the appellant within less than 15 days i.e. on 31.12.2017. The maximum time available to the applicant to file the Appeal was till 31.03.2018. The documents supporting the terminal illness as impressed upon by the applicant reflects that the person got admitted on 10.04.2018 and expired on 12.04.2018 i.e. the pleaded event occurred post expiry of the period of three months during which the Appeal could have been filed. Admittedly, the person passed away was the father-in-law of the Director of the applicant but there is nothing on record to show his personal involvement that too to the extent of making it impossible for him to pursue his consultant (CA/ Advocate) for collecting the relevant documents and filing the Appeal within the time frame fixed for the same. This particular observation is sufficient to hold that the reason mentioned for condonation of delay is not a sufficient cause for the delay to be condoned - the delay is of more than 200 days which has not been appropriately explained, Application is held to have no merits - COD Application dismissed.
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