2004 (6) TMI 519 - AT - Customs

Tribunal Condoned Delay in Appeal Filing Due to Illness

The Tribunal granted condonation of a 23-day delay in filing an appeal due to the sudden illness of the Executive Vice President (Finance) of the company, ... Appeal - Delay in filing - Condonation of Issues:Delay in filing appeal; Condonation of delay.Delay in filing appeal:The judgment deals with an application for condonation of a delay of 23 days in filing an appeal against an impugned order. The applicants received the order on 11-5-2002 and had time until 11-8-2002 to file the appeal. However, the appeal was filed with the Tribunal on 3-9-2002, resulting in a delay. The reason cited for the delay was the sudden illness of Shri P. Bhaskar Narayana, the Executive Vice President (Finance) of the company, who was the authorized person to verify the memorandum of appeal. He underwent medical treatment for Hepatitis from 1-8-2002 to 14-8-2002, as supported by a medical certificate. The delay beyond 14-8-2002 was explained as the time taken for the postal despatch of appeal papers between Shri P. Bhaskar Narayana and the advocate. The application was silent on the delay subsequent to 14-8-2002, but the Tribunal accepted the explanation provided by the Counsel regarding the postal despatch of appeal papers during that period.Condonation of delay:After considering the circumstances and the medical certificate supporting the reason for the delay, the Tribunal decided to condone the delay in filing the appeal. The Tribunal acknowledged the validity of the medical ground raised in the application and accepted the explanation provided by the Counsel regarding the postal despatch of appeal papers during the period following 14-8-2002. As a result, the delay in filing the appeal was condoned by the Tribunal.