TMI Blog2023 (4) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... part from making a bald statement that the impugned order was misplaced because the office of the counsel of the appellant was under renovation and was found subsequently, no further details are provided - This Court finds it difficult to accept the aforesaid explanation. It is also not possible for this Court to countenance the procedure, where the Department is clueless whether an appeal has been filed or not; and apparently, remains sanguine once instructions to file have been given to the counsel. It is also relevant to note that there is a substantial delay of 109 days in re-filing the appeal as well. It is stated that after the appeal was filed, the appeal memo was returned by the Registry with certain objections. The delay in re-f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations, 2013 was reduced to forfeiture of the security deposit. The allegation against the respondent is that he had failed to verify the antecedents and correctness of the Import-Export Code No., identity of his client and functioning of his client at the declared address. It appears that the allegation against the importer was that it had overvalued the consignment imported for making fraudulent drawback claims. 2. Mr. Harpreet Singh, learned counsel appearing for the appellant, submits that the regulations contemplate two penalties one, being revocation of license and forfeiture of security; and the second, being penalty. Any order by the learned CESTAT imposing a measure of forfeiture of security only is not permissible. He submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent authority to file an appeal against the impugned order. 5. That, however, since the office of the counsel for the petitioner was under renovation inadvertently, the impugned order got misplaced. The impugned order is now found and subsequently the present appeal is being filed, but the above stated reason led to delay in filing the present appeal. 4. As is apparent from the above, the application seeking condonation of delay is bereft of any particulars. Apart from making a bald statement that the impugned order was misplaced because the office of the counsel of the appellant was under renovation and was found subsequently, no further details are provided. 5. This Court finds it difficult to accept the aforesaid explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umentalities that unless they have reasonable and acceptable explanation for the delay and there was bona fide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for the government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. 8. Apart from the above, it is also seen that there has been an inordinate delay in the prosecuting the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
