Exemption notification benefit and condonation of delay where sufficient cause exists, with remand for fresh decision.

Where an exemption notification is applicable on the facts, the authority must consider its benefit even if it was not initially claimed. The Bombay High Court also noted that the Tribunal had jurisdiction to condone delay, and that the age of the import and surrounding circumstances showed sufficient cause for the delay. The delay was therefore condoned, the impugned order was set aside, and the matter was remanded to the Tribunal for fresh decision.

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Issues: Whether the petitioners were entitled to condonation of delay in seeking consideration of the benefit of Notification No. 65/88 dated 1st March, 1988 and consequent remand of the matter to the Tribunal.

Analysis: The applicable exemption was held to be Notification No. 65/88, and the authority was required to consider its benefit even if the petitioners had not initially applied under it. The Court also held that the Tribunal had jurisdiction to condone the delay. In view of the age of the import and the circumstances of the case, the explanation offered constituted sufficient cause for the delay.

Conclusion: The delay was condoned and the impugned order was set aside, with the matter remanded to the Tribunal for fresh decision.

Ratio Decidendi: Where an exemption notification is applicable on the facts, the authority must consider it and delay in claiming its benefit may be condoned on sufficient cause.

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