2014 (10) TMI 228 - HC - Customs

Appeal allowed after delay, costs awarded to respondent. Tribunal to proceed on merits.

CHINTOO CREATIONS Versus COMMISSIONER OF CUSTOMS (EXPORT PROMOTION)

The Bombay High Court allowed the appeal, condoned a 159-day delay in filing the appeal, and directed the appellant to pay costs to the respondent. The ... Condonation of delay - Whether the Tribunal was justified in declining to condone the delay of 159 days in filing the appeal against the order-in-original dated 5-6-2009 is the question raised in this appeal - Held that:- the appeal was filed on 23-2-2010 with an application seeking condonation of delay. By the impugned order dated 26-8-2010, the Tribunal has declined to condone the delay of 159 days on the ground that the reasons given for the delay are not satisfactory. While we agree with the decision of the Tribunal that the reasons for the delay given by the appellant are not satisfactory, in our opinion, in the facts of the present case, the interests of justice would be met if the delay is condoned subject to payment of costs. Accordingly, the impugned order dated 26-8-2011 is set aside [2011 (8) TMI 875 - CESTAT, MUMBAI]. The delay is condoned subject to payment of costs - Decided partly in favour of assessee. The High Court Bombay High Court allowed the appeal, condoned a delay of 159 days in filing the appeal against an order-in-original dated 5-6-2009, and directed the appellant to pay costs of Rs. 5,000 to the respondent within four weeks. The Tribunal was instructed to dispose of the appeal on merits and in accordance with the law.