Appeal dismissed for late filing despite court direction on time exclusion. Importance of timely filings stressed.

The appeal was dismissed due to the applicant's failure to file within the three-month period as required by Section 129A of the Customs Act, 1962. Despite the High Court's direction to exclude time spent in previous proceedings, the applicant did not comply, resulting in the rejection of the condonation application and subsequent dismissal of the appeal. The court emphasized the significance of adhering to statutory provisions for timely appeal filings and following court directives to avoid dismissal.

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Issues: Delay in filing appeal, exclusion of time spent in previous proceedings, compliance with Section 129A of the Customs Act, 1962

Delay in filing appeal:
The judgment addresses the issue of condoning the delay in filing the appeal. The applicant received the impugned order on 2.8.2010 but filed the appeal on 23.6.2011. The applicant had moved the High Court and Supreme Court against the impugned order, resulting in delays. The Division Bench of the High Court directed that the time spent in those proceedings should be excluded for calculating the period of limitation. However, the applicant did not file the appeal within the three-month period as provided under Section 129A of the Customs Act, 1962. The argument that the order of the Supreme Court merged with the High Court's order was rejected, as the specific direction of the Division Bench regarding the exclusion of time was not followed by the applicant.

Exclusion of time spent in previous proceedings:
The judgment discusses the contention regarding the exclusion of the time spent in the proceedings before the High Court. The applicant claimed that the time spent in those proceedings should be excluded for calculating the period of limitation. However, the learned AR argued that there was a delay of about 120 days, excluding the period of proceedings before the High Court. The Division Bench of the High Court had directed that the time spent in those proceedings should be excluded, but the applicant failed to comply with this direction, leading to the rejection of the condonation application.

Compliance with Section 129A of the Customs Act, 1962:
The judgment analyzes the compliance with Section 129A of the Customs Act, 1962, which requires every appeal to be filed within three months from the date of communication of the order. The applicant in this case received the order on 2.8.2010 and filed the appeal on 23.6.2011. The Division Bench of the High Court had given a specific direction regarding the exclusion of time spent in the proceedings before the High Court for calculating the period of limitation. Despite this direction, the applicant failed to file the appeal within the stipulated period, resulting in the rejection of the condonation application and dismissal of the appeal.

In conclusion, the judgment highlights the importance of complying with the statutory provisions regarding the filing of appeals within the prescribed time limits. The failure to adhere to the directions of the High Court regarding the exclusion of time spent in previous proceedings led to the dismissal of the appeal in this case.

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