TMI Blog2023 (7) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... ay of 18 days have duly been supported by his affidavit. It has been deposed that he was away to a village where he had fallen sick and thus was unable to come to Delhi to sign the papers required for filing appeal. He deposed that the moment he got recovered he immediately contacted his lawyer to file the present appeal, however delay of 18 days occurred. The possibility of getting no proper medical aid in a village cannot be ruled out. Hence the absence of document stands reasonably explained. The Commissioner (A) has not considered the said explanation as sufficient /reasonable for want of any document to support. The appellant has now produced an affidavit - it is opined that the plea of condonation has always to be looked into liber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod. Ld. Counsel has placed reliance upon the affidavit given deposing the same. It has also been acknowledged that otherwise appellant has no other medical document to be placed on record. However, opportunity is requested to make his submissions on merits and for the impugned appeal to have been considered. 4. Ld. Departmental Representative, while rebutting the said submissions mentioned that Commissioner (Appeals) has given enough reasons for refusal to condone the delay while giving his findings in para 5.3 of the order under challenge. Otherwise also under the statutory mandate of section 128 of the Customs Act 1962 Commissioner (Appeals) had power to condone the delay of only upto 30 days, beyond 60 days of the date of receiving t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in view the same and the directions of Hon ble Apex Court in the case of Collector of Land Acquisition vs. Mst. Katiji Others reported as 1987 SCR (2) 387 held as follows:- Any appeal or any application, other than an application under any of the provisions of Order XXI of the Code of Civil Procedure, 1908. may be admitted after the prescribed period if the appellant or the applicant satisfies the court that he had sufficient cause for not preferring the appeal or making the application within such period. 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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