Appellant's Appeal Delay Condoned Due to GST Impact & Officer's Sickness

The Tribunal found the appellant's reasons for delay in filing the appeal reasonable due to the impact of the GST regime and the officer's sickness. However, the misstatement of facts resulted in the appellant being required to pay a cost of Rs. 10,000 to condone the delay of 206 days. The COD application was allowed, and the appeal would be admitted for hearing upon payment of the specified cost.

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Issues: Delay in filing appeal before the Tribunal.

Analysis:
1. Grounds of Delay: The appellant attributed the delay of 110 days in filing the appeal to the transition to the GST regime and the sickness of the customs officer in charge. The appellant submitted a medical certificate and an application for leave to support the officer's sickness.

2. Objection by Respondent: The respondent department objected, stating that the actual delay was 206 days, not 110 days as claimed by the appellant. The medical certificate indicated the officer was fit to resume duty earlier than the appeal was filed, suggesting negligence on the appellant's part.

3. Justification for Delay: The appellant's counsel argued that no duty demand was made by the department, and the appeal was necessary due to the rejection of the SAD refund. Citing a Supreme Court decision, the counsel emphasized the importance of substantial justice over technical considerations and requested leniency in considering the delay.

4. Clarification by Appellant: The appellant clarified that the incorrect mention of 110 days in the appeal memo and COD petition was due to an inadvertent error in drafting. The delay in filing the appeal in May 2018 after the officer resumed duty in April 2018 was unintentional.

5. Decision: The Tribunal found the appellant's reasons for delay reasonable, considering the impact of the GST regime and the officer's sickness. However, the misstatement of facts led to a requirement for the appellant to pay a cost of Rs. 10,000 to condone the delay of 206 days. The COD application was allowed, and the appeal would be admitted for hearing upon payment of the specified cost.

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