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of <h1>Appeal Dismissed for Delay Due to Insufficient Reasoning</h1> <h3>PEAK AGENCIES Versus COMMR. OF CUS., (ACC & EXPORT), MUMBAI</h3> The Appellate Tribunal upheld the lower appellate authority's decision to dismiss the appeal seeking condonation of a 24-day delay in filing. The Tribunal ... Appeal - Limitation - Delay in filing Issues: Appeal for condonation of delay in filing an appeal dismissed as time-barred.Analysis:1. Issue of Delay in Filing Appeal: The appeal before the Commissioner (Appeals) was dismissed as time-barred due to a delay of 24 days in filing. The CHA sought condonation of this delay citing 'acute backpain' as the reason for the delay. A medical certificate was produced to support this claim, indicating treatment from 10-5-2008 to 3-6-2008. However, the Commissioner (Appeals) found this explanation insufficient, noting that the CHA could have instructed the advocate to file the appeal despite the medical condition. The advocate was already aware of the case facts, and the delay was not justified. The Commissioner (Appeals) refused to condone the delay based on these grounds.2. Evaluation of Lower Appellate Authority's Decision: Upon review, the Appellate Tribunal found no fault with the decision of the lower appellate authority. It was observed that the CHA had the opportunity to instruct the advocate to file the appeal even during the period of medical treatment. The Tribunal agreed with the Commissioner (Appeals) that the explanation provided was inadequate for condoning the delay. The Tribunal noted that the appeal seemed to have been filed in a haphazard manner, further supporting the decision to dismiss the appeal as time-barred.3. Final Decision: The Appellate Tribunal upheld the impugned order and dismissed the appeal seeking condonation of the delay in filing the appeal. The Tribunal concurred with the lower appellate authority's reasoning that the explanation provided by the CHA was insufficient to justify the delay. The dismissal of the appeal was affirmed based on the lack of merit in the grounds presented for condonation.This detailed analysis highlights the key aspects of the judgment, focusing on the reasons for dismissing the appeal seeking condonation of delay in filing the appeal, as well as the evaluation of the lower appellate authority's decision by the Appellate Tribunal.
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