Tribunal to Reconsider Customs Appeal After 2267-Day Delay; Decision Awaits Supreme Court Ruling on Related Case.

The delay of 2267 days in filing the appeal under s. 130(2A) of the Customs Act, 1962, was condoned with no objection from the respondent. The impugned order was set aside, and the Tribunal was directed to decide the matter on merits. The case was remitted to the Tribunal, with the decision on merits contingent upon a pending Supreme Court case. The appeal was disposed of in alignment with previous judgments.

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Issues involved:
1. Condonation of delay in filing the appeal u/s 130(2A) of the Customs Act, 1962.
2. Setting aside the impugned order passed by the Tribunal and directing the Tribunal to decide the matter on merits.

Condonation of Delay Issue:
The application was filed seeking condonation of delay of 2267 days in filing the appeal. The respondent had no objection to the application being allowed as a similar issue had been decided in a batch of appeals. The delay was condoned based on the reasons stated in the application. The application was disposed of accordingly.

Setting Aside the Impugned Order Issue:
The appeal was taken up for final disposal with the consent of the parties. Reference was made to a previous order passed in a batch of appeals where the matters were remitted to the Tribunal after setting aside the impugned order. The Tribunal was directed to decide the matter on merits, considering the stay granted by the Supreme Court on the challenge to the jurisdiction of the adjudicating authority. The delay in filing the appeal was condoned, the impugned order was set aside, and the Tribunal was directed to decide the matter on merits. The directions from the previous judgment were applied to this matter as well, with the decision on merits subject to the outcome of another case pending adjudication in the Supreme Court. The appeal was disposed of accordingly.

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