Condonation of Delay in Customs Appeal Fails Where Misplacement of Papers Is Not Sufficient Cause

A customs appeal had to be filed within the statutory period under section 129A(3) of the Customs Act, 1962, and a one-day delay was sought to be excused on the ground that papers were misplaced in the office. The explanation was treated as insufficient because mere misplacement of papers did not amount to sufficient cause for condonation under section 129A(5). The delay was therefore not condoned, and the appeal was held to be barred by limitation.

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Issues: Whether the delay of one day in filing the customs appeal deserved condonation on the ground of misplacement of papers, and whether the appeal was barred by limitation.

Analysis: The appeal was required to be filed within the statutory period under section 129A(3) of the Customs Act, 1962. The explanation offered for the delayed filing was that the papers had been misplaced in the office. The explanation was held to be insufficient, as mere misplacement of papers did not constitute sufficient cause for invoking the discretion to condone delay under section 129A(5) of the Customs Act, 1962.

Conclusion: The delay was not condoned and the appeal was held to be barred by limitation.

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