TMI Blog2023 (8) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... a view of the issue before it and should have condoned the delay in filing the appeal and concentrated on examining whether the appeal raised any substantial question of law worth being heard by the High Court. In our opinion, a sufficient cause for condoning the delay in filing the appeal before the High Court is made out. The said delay of 23 days in filing the appeal before him is condoned and matter remanded back to the Appellate Authority for decision on merits and after following the principles of natural justice - the order of Commissioner (Appeals) cannot be upheld. - HON BLE MR. SANJIV SRIVASTAVA , MEMBER ( TECHNICAL ) Shri Hari Om Singh , Advocate for the Appellant Shri Manish Raj , Authorised Representative fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessable value as the goods were urgently required and any delay in clearance of goods would have resulted in bearing the burden of detention and demurrage. The admission of party shows that the Appellant knew it very well from the date of clearance of good i.e. OOC that the benefit of Notification No 50/2018-Customs dated 30.06.2018 has not been given to them and even then they made delay of 23 days in filing the appeal after expiry of appeal period of sixty days as required under Section 128 of the Customs Act, 1962. 5. In view of the above discussion and findings, without going into merits of the case, appeal bearing No 1632/Cus/Noida/APPL/NCUS/2018-19 dated 04.12.2018 filed by the appellant is rejected on the grounds of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay in filing the appeal and concentrated on examining whether the appeal raised any substantial question of law worth being heard by the High Court. In our opinion, a sufficient cause for condoning the delay in filing the appeal before the High Court is made out. 3.4 In case of Kothari Sugars And Chemicals Ltd [2018 (361) ELT 643 (Mad)] Hon ble Madras High Court held as follows: 2. It is worthwhile to notice a decision of the Apex Court reported in AIR 1987 SC 1353 = 1987 (28) E.L.T. 185 (S.C.) (Collector, Land Acquisition, Anantnag and Another v. Mst. Katiji and Others) held as follows : 3. The legislature has conferred the power to condone delay by enacting Section 5 of the Indian Limitation Act of 1963 in order to en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Supreme Court, there is no justification on the part of the authorities in not condoning the delay in filing the appeal. Hence, the Writ Petition is allowed. The impugned order confirming the order of the original authority is set aside and the matter is remitted to the first appellate authority/Commissioner of Customs and Central Excise (Appeals-II), Trichy. The delay in filing the appeal is condoned. The second respondent is directed to entertain the appeal and number the same and decide the issue on merits and in accordance with law, after affording reasonable opportunity of hearing to both sides and dispose of the appeal within a period of one month from the date of receipt of a copy of this order. If the petitioner-Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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