2015 (12) TMI 649 - AT - Customs

Appeal granted on remand, stressing case examination on merits. Delays excused, justice upheld.

NOBEL HYGIENE LTD. Versus COMMR. OF CUS. (IMPORT), NHAVA SHEVA

The Tribunal allowed the appeal through remand, emphasizing the importance of proper examination of the case on its merits rather than mere statistical ... Condonation of delay - lower appellate authority did not examine the issue on merits but rejected the appeal on account of delay in filing of the appeal, though within the condonable period - Held that:- We are surprised at the way the appeal has been disposed of especially when the appeal was filed within the condonable period. The reasons adduced for the delay that the Managing Director had fallen sick and the Senior Manager proceeded on leave without notice cannot be said to be unsatisfactory. These things do happen sometimes and there is nothing unusual about it. Therefore, the lower appellate authority should have condoned the delay which was within his power and should have decided the matter on merits. Such mechanical disposal of the appeal, for statistics purposes cannot be at the cost of justice. Therefore, we condone the delay and remand the matter to the lower appellate authority for decision on merits after giving reasonable opportunity to the appellant of being heard - Delay condoned. Issues: Delay in filing appeal, condonation of delay, disposal of appeal without examining meritsIn this case, the issue revolved around the delay in filing the appeal before the lower appellate authority, which was filed within the condonable period but beyond the initial appeal period. The appellant cited reasons for the delay, including the Managing Director's illness and the Senior Manager's unexpected leave. The lower appellate authority dismissed the appeal without examining the merits based on the delay. The Tribunal found the reasons provided by the appellant satisfactory and criticized the mechanical disposal of the appeal without considering the condonable period. The Tribunal held that such actions should not compromise justice and, therefore, condoned the delay, remanding the matter to the lower appellate authority for a decision on merits after providing a reasonable opportunity for the appellant to be heard. The appeal was allowed through remand, emphasizing the importance of a proper examination of the case on its merits rather than mere statistical disposal.