Condonation of delay in customs appeal upheld where delay fell within the further condonable period and was satisfactorily explained.

A 20-day delay in filing an appeal before the Commissioner (Appeals) was held to fall within the further condonable period under Section 128(1) of the Customs Act, 1962. The delay was treated as unintentional and sufficiently explained, and a liberal approach to limitation was applied. As a result, the delay was condoned and the matter was remanded for restoration of the appeal before the Commissioner (Appeals) and disposal on merits after granting personal hearing.

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Issues: Whether the delay of twenty days in filing the appeal before the Commissioner (Appeals) was liable to be condoned and the appeal restored for disposal on merits.

Analysis: The delay was within the further condonable period available under Section 128(1) of the Customs Act, 1962. The reasons offered for the delay were found to be unintentional and justified, and the matter was considered fit for a rational and liberal approach to limitation.

Conclusion: The delay was condoned and the matter was remanded to the Commissioner (Appeals) to restore the appeal and decide it on merits after granting personal hearing.

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