2021 (10) TMI 897 - SC - Customs

Appeal Dismissed for Delay of 584 Days - 'Certificate Case' Upheld

The Supreme Court dismissed the appeal due to a significant delay of 584 days, deeming it a 'certificate case' without a valid reason for the delay. The ... Condonation of delay of 584 days in filing appeal - certificate cases - the appeal was allowed on 2-7-2018, by the time this order was examined, it was 19-11-2020, i.e., over two years have passed - HELD THAT:- This is one more case of what we have already categorized as “certificate cases” and we do not delve further, as the purpose seems just to bring the matter to the Courts to put a closure to the same without giving any cogent explanation for condonation of delay in terms of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT]. A correct view has been taken by the Tribunal as the Department itself is treating the assessee in the same manner for subsequent years so far as classification is concerned - the appeal is not liable to be entertained - Appeal dismissed. The Supreme Court dismissed the appeal filed after a delay of 584 days, stating that it was a 'certificate case' without a valid explanation for the delay. The Court found that the Tribunal had taken a correct view on the merits of the case, as the Department treated the assessee consistently for subsequent years. Thus, the appeal was not entertained and was dismissed.