Tribunal Condoned Delay in Appeals After Theft Incident Disrupts Office Operations

The Tribunal allowed the condonation of delay in a batch of appeals due to a theft incident involving the supervisor, disrupting the appellant's office operations. The delay of 211 to 228 days from the impugned order was deemed reasonable as the appellant actively sought their appeals' status and filed them promptly upon locating the orders. Condonation was granted, with the appellant required to pay a lump sum cost of Rs. 1 lakh to the Prime Minister Cares Fund within two months. The appeals were admitted for hearing, with the Tribunal's decision issued on 01.10.2020.

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Issues:
Delay in filing appeals before the Tribunal.

Analysis:
In a batch of appeals, there was a delay of 211 to 228 days from the date of the impugned order in appeal. The appellant, a manufacturer of Aluminium and Non-Alloys Ingots, imports aluminium scrap as the main raw material. The Customs Officer routinely loaded the transaction value arbitrarily, leading the appellant to deposit duty and tax to avoid demurrage. The appellant filed 92 appeals against Bills of Entry assessed under Section 17(5) before the Commissioner (Appeals). The Orders in appeal were despatched between 29.11.2018 to 20.12.2018, received by a supervisor at the appellant's office who left suddenly without informing anyone about the orders. The appellant found the orders in an old almirah on 21.01.2019 and filed the appeals after locating them. The appellant had also made inquiries about the status of their appeals in November 2018 and May 2019. The delay was attributed to a theft incident in February 2019 involving the supervisor, causing a disturbance in the appellant's business operations.

The Authorised Representative (AR) for the respondent opposed the condonation of delay, alleging deliberate delay on the appellant's part. The AR cited a case where a delay application was dismissed due to insufficient cause for delay. However, the Tribunal found the delay in the present case was due to the theft incident involving the supervisor, which disrupted the normal functioning of the appellant's office. The appellant had actively inquired about the status of their appeals and eventually located the orders in July 2019. The Tribunal held that there was a reasonable cause for the delay, supported by affidavits and correspondence. Condonation of delay was allowed subject to a lump sum cost of Rs. 1 lakh to be paid to the Prime Minister Cares Fund within two months from the date of the order.

The Tribunal's decision was pronounced on 01.10.2020, allowing the condonation of delay applications and admitting the appeals for hearing.

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