TMI Blog1985 (7) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal under Section 131(B) of the Customs Act, 1962 to be disposed of as an appeal. 2. A notice of hearing dated the 1st March, 1985 was sent by Regd. Post (A/D) fixing the appeal for hearing on the 26th March, 1985. Nobody had appeared on behalf of the appellants. Shri A.K. Chatterjee, J.D.R. appeared for the Respondent. In the interests of justice the appeal was adjourned. A fresh notice of hearing dated the 17th June, 1985 was sent by Regd. A/D fixing the appeal for hearing for today, the 17th July, 1985. The appeal was called for hearing. Nobody has appeared on behalf of the appellants. Shri P.C. Jain, J.D.R. has appeared on behalf of the Respondent. Shri Jain, the Learned J.D.R. has pleaded for the dismissal of the appeal for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial manner. Para Nos. 26 27 from the Hon ble Supreme Court s judgment are reproduced below :- Para 26 It is not possible to lay down precisely as to what facts or matters would constitute sufficient cause under S. 5 of the Limitation Act. But it may be safely stated that the delay in filing an appeal should not have been for reasons which indicate the party s negligence in not taking necessary steps, which he could have or should have taken. Here again, what should be such necessary steps will again depend upon the circumstances of a particular case and each case will have to be decided by the courts on the facts and circumstances of the case. Any observation of an illustrative circumstance or fact, will only tend to be a curb on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation prescribed has expired the decree-holder has obtained a benefit under the law of limitation to treat the decree as beyond challenge, and this legal right which has accrued to the decree-holder by lapse of time should not be light-heartedly .disturbed. The other consideration which cannot be ignored is that if sufficient cause for excusing delay is shown discretion is given to the Court to condone delay and admit the appeal. This discretion has been deliberately conferred on the Court in order that judicial power and discretion in that behalf should be exercised to advance substantial justice. As has been observed by the Madras High Court in Krishna v. Chattappan, (1890) ILR 13 Mad 269, S. 5 gives the Court a discretion which in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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