Tribunal denies condonation of delay in filing Cross-objection challenging duty levy

The Tribunal dismissed M/s. Team Global Logistics Pvt. Ltd.'s application for condonation of delay in filing a Cross-objection due to negligence, as no valid reasons were provided for the delay of 101 days. The Cross-objection challenging the duty levy should have been raised earlier. Despite citing a Supreme Court decision for a liberal approach, the Tribunal emphasized the need for sufficient reasons to condone delays. The appellant's failure to demonstrate a reasonable cause for the delay led to the dismissal of the application on 28/09/2017.

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Issues:
Delay in filing Cross-objection.

Analysis:
The case involved an application for condonation of delay in filing a Cross-objection by M/s. Team Global Logistics Pvt. Ltd. The appellant pointed out a delay of 101 days in filing the Cross-objection due to miscommunication between their Chartered Accountant and CFO. The Additional Commissioner registered the COD application. However, the Tribunal found the delay to be solely due to negligence as no date chart was provided to explain the delay of over 100 days. The entire Cross-objection challenged the levy of duty, which should have been done when the original order was passed. The appellant failed to provide evidence of late receipt of the appeal. The appellant relied on a Supreme Court decision for a liberal approach in condoning delays, but the Tribunal emphasized that sufficient reasons must exist for condonation. The Tribunal dismissed the application as the appellant failed to show a reasonable cause for the delay. The judgment was pronounced on 28/09/2017.

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