Condonation of delay in customs appeal granted where counsel's inaction caused the late filing and prejudice to the appellant was avoided.

Delay in filing a Customs Act appeal beyond the three-month period was condoned under Section 129A(5) where the appellant had handed papers to counsel in time and the default arose from the advocate's failure to act promptly. The Court treated the lapse as not so excessive as to bar relief and held that the appellant should not suffer prejudice for the engaged counsel's lack of diligence. The Tribunal's order rejecting the appeal as time-barred was therefore set aside, subject to payment of costs.

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Issues: Whether the delay in filing the appeal before the Tribunal under Section 129A(3) of the Customs Act, 1962 deserved condonation under Section 129A(5) of the Customs Act, 1962.

Analysis: The appeal before the Tribunal was filed beyond the prescribed period of three months. The appellant explained the delay by stating that the papers had been handed over to counsel in time, but the appeal was not filed within limitation due to the advocate's failure to act promptly. The delay was not found to be so excessive as to preclude relief, and the appellant was not to be prejudiced for the lack of diligence on the part of the engaged counsel.

Conclusion: The delay was condoned on payment of costs, and the Tribunal's order rejecting the appeal on limitation was set aside.

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