TMI Blog2011 (4) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 129A of the Customs Act should be satisfactorily explained on a day-to-day basis, a legal position since settled by the apex court - The provisions of the Limitation Act cannot be borrowed into this context - Appeal is dismissed - C/987, 988/09 - A/166-167/2011-WZB/C-I/(CSTB) - Dated:- 11-4-2011 - Mr. P.G. Chacko, Mr. Sahab Singh, JJ. Shri H.R. Shetty, Advocate, for appellant Shri W.L. Hangshing, Authorised Representative (JCDR), for respondent Per: P.G. Chacko These applications filed by the appellants pray for condonation of the delay of their appeals. Certified copies of the impugned order were received by the appellants on 9.3.2009 and their appeals were filed on 30.9.2009 with a delay of three months ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical grounds regardless of the fact that contentious issues are involved in the appeal to be agitated before this Tribunal. 2. Per contra, the learned JCDR points out that, in the cited case, the party had taken all possible steps to prosecute the matter within time and that any manner of negligence was not attributed to them by the apex court. In the cited case, the delay of appeal was, apparently, not huge unlike in the instant case. Adverting to the facts of the present case, the learned JCDR submits that the appellants did not take any action whatsoever for filing the appeals before expiry of the period of limitation prescribed by the statute. They woke up to file the appeals long after expiry of the said period. In the circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one Shri K.N. Pandey , PRO, had left the company on 13.4.2009, but there is no whisper that he left the service of the company without handing over any documents, nor is there any averment to the effect that he took away the documents with him. In any case, it is not in dispute that no action was initiated by the appellants before expiry of the period of limitation for filing the appeals. It was open to them to file the appeals without the statements referred to in the COD applications. They could have obtained copies of the statements from the Commissionerate and produced the same in due course. It has not even been stated whether the certified copies of the impugned orders and connected records were supplied by the appellants to their Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f certain statements, and, that too, belatedly in July 2009, is only a lame excuse inasmuch as appeals against the impugned order could have been filed without those statements. The mention of resignation of the PRO also would not serve any purpose inasmuch as there is no whisper in these applications about any adverse effect of such resignation of the PRO on the filing of the appeals. The delay of an appeal under Section 129A of the Customs Act should be satisfactorily explained on a day-to-day basis, a legal position since settled by the apex court. The provisions of the Limitation Act cannot be borrowed into this context. In the present applications, we have not come across any attempt to explain the delay in the said manner. These appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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