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Issues: (i) Whether the delay of 103 days in filing the appeal against the communication rejecting renewal of the Customs House Agent licence should be condoned. (ii) Whether the communication rejecting renewal of the licence constituted an appealable order before the Tribunal.
Issue (i): Whether the delay of 103 days in filing the appeal against the communication rejecting renewal of the Customs House Agent licence should be condoned.
Analysis: The appeal was filed well after receipt of the communication, and the explanation offered for the belated filing was not found sufficient. The request for renewal had been made after expiry of the licence, and no justifiable ground was shown to overcome the delay.
Conclusion: The delay of 103 days was not condoned.
Issue (ii): Whether the communication rejecting renewal of the licence constituted an appealable order before the Tribunal.
Analysis: The communication was treated as a letter conveying the decision on renewal and not as an adjudicatory order passed by the Commissioner in the capacity of an appealable authority. The Tribunal relied on its earlier view that such communications rejecting renewal of a CHA licence do not amount to appealable orders.
Conclusion: The communication was not appealable before the Tribunal.
Final Conclusion: The proceeding failed both on limitation and on maintainability, leaving the rejection of renewal undisturbed.
Ratio Decidendi: A communication merely conveying rejection of renewal of a Customs House Agent licence, without constituting an adjudicatory order, is not appealable, and an unexplained or insufficiently explained delay in challenging it will not be condoned.