Mandatory statutory time limit for concessional penalty payment cannot be extended on equitable grounds.

A statutory time limit for payment of 25% of the duty as reduced penalty was treated as mandatory, and the Tribunal held that delay in receiving the order or internal administrative lapse could not justify enlargement of that period. The forum had no power to extend the prescribed time on equitable grounds. The request for condonation of delay and extension of time was therefore not maintainable and was rejected, leaving the applicant without relief on the application for concessional penalty payment.

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Issues: Whether the time prescribed for payment of 25% of the duty towards penalty could be extended on grounds of delay in receiving the order and internal administrative lapse.

Analysis: The prescribed period of thirty days for payment of the reduced penalty was treated as mandatory. The reasons offered for the delayed payment, even if genuine, could not confer any power on the Tribunal to enlarge the statutory time limit.

Conclusion: The request for condonation of delay and extension of time was not maintainable and was rejected.

Final Conclusion: The appellant obtained no relief, and the application seeking enlargement of time for payment of the concessional penalty failed.

Ratio Decidendi: Where the statute prescribes a fixed period for availing a concessional penalty, the adjudicatory forum has no power to extend that period on equitable grounds.

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