TMI Blog2022 (6) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... to Commissioner (Appeals). Appellant rather mentioned that he had not sought a medical opinion because his mental critical condition was only due to financial pressure because of the impugned Order-in-Original confirming the duty demand with interest penalty. These submissions are highly insufficient to be called as sufficient cause for Condonation of the impugned delay. Law of limitation is founded on the public policy. It is enshrined in the maxim interest reipublicue up sit finis litium which means it is for the general welfare that a period be put to a litigation. No doubt the rules of limitation are not meant to destroy the rights of the parties but simultaneously the objective of these rules is to see that the parties do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on the ground of being barred by time. The relevant facts giving rise to the impugned appeal are as follows:- The appellant being the importer, had filed Bills of Entry No.2932324 and 2932320 both dated 21st August, 2017 declaring the goods imported by him to be polyester knitted fabric of different colour and weight declaring the value thereof as Rs.3698473.01 and Rs.4202865.91 respectively. However, on the basis of specific intelligence with regard to mis-declaration of value, quantity and description of goods imported by the appellant, both the consignments of appellant were examined on 28.08.2017 by officers of Customs (Preventive), New Customs House, New Delhi. The goods were found to be undervalued as well as mis-declared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has not been condoned. Appeal has been rejected by Commissioner (Appeals) on the ground of limitation. Still being aggrieved, the appellant is before this Tribunal. 3. I have heard Mr. Prem Ranjan Kumar, ld. Counsel for the appellant and Mr. Ishwar Charan, ld. Authorized Representative for the Department. 4. Ld. Counsel for the appellant has mentioned that he has a meritorious case which has been thrown to threshold on the technical ground of time bar. Commissioner (Appeals) has ignored the fact that the appeal was filed during the period for which Commissioner (Appeals) was competent to condone the delay. It is further submitted that though Order-in-Original was passed on 26.10.2017 but the order of granting final permission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o prayed to be dismissed. 6. After hearing the rival contentions, it is observed and held as follows:- The Order-in-Original was announced on 26.10.2017, that too, promptly in furtherance of desire of appellant itself to not to issue a SCN but to decide the case on merits. The said desire was expressed voluntarily after admitting the allegations of undervaluation and mis-declaration as were noticed by the officers of Customs (Preventive). Not only this, the assessed amount of differential duty was voluntarily paid by the appellant acknowledging the said short-coming. However, since the impugned appeal has been filed against the order passed based on the grounds of limitation much of the merits of the case are opined to not to be discu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for a legislatively fixed period of time. Further, there can be no difference of opinion to the case law as relied upon by the appellant. The power to condone the delay has been provided by the legislature in order to enable the Courts to do substantial justice to the parties by disposing of matters on merits. The expression sufficient cause is adequately elastic to enable the Courts to apply the law in the meaningful manner which sub-serves the end of justice and that the doctrine must be applied in a rational commonsense pragmatic manner. But in all those decisions, it has been simultaneously appreciated that the authorities (judicial or quasi-judicial) who have the statutory discretion to condone the delay in seeking remedy before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has taken stricter view and wherever the explanation was not satisfactory, the applications seeking condonation of delay have been dismissed. Thu, it is difficult to state any straight jacket formula which can uniformly be applied to all cases without reference to peculiar facts and circumstances of a given case. Hon ble Supreme Court further elaborated that it must be kept in mind that whenever a law is enacted by the legislature, it is intended to be enforced in its proper perspective. It is an equally settled principle of law that the provisions of a statute, including every word, have to be given full effect, keeping the legislative intent in mind in order to ensure that the projected object is achieved. In other words, no provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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