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        Case ID :

        2022 (10) TMI 17 - HC - Customs

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        Court condones 351-day appeal filing delay, dismisses appeal, allows raising points in pending writ petitions. Emphasis on timely order delivery. The Court allowed the application for condonation of delay, condoning a 351-day delay in filing the appeal. Despite the appellants' counsel's reference to ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Court condones 351-day appeal filing delay, dismisses appeal, allows raising points in pending writ petitions. Emphasis on timely order delivery.

                                The Court allowed the application for condonation of delay, condoning a 351-day delay in filing the appeal. Despite the appellants' counsel's reference to pending writ petitions, the Court chose not to interfere with the interim order and dismissed the appeal, allowing the appellants to raise all points in the pending writ petitions. The judgment emphasized the need for expeditiously providing a certified copy of the order to the parties.




                                Issues Involved: Delay in filing appeal, Condonation of delay, Dismissal of appeal, Interim order

                                Delay in filing appeal:
                                The judgment addresses an application filed to condone a delay of 351 days in filing the appeal. The Court, after hearing both parties' counsels, found the reasons assigned in the affidavit supporting the application satisfactory. Consequently, the delay in filing the appeal was condoned, and the application for condonation of delay was allowed.

                                Condonation of delay:
                                The Court considered the reasons provided in the affidavit supporting the application to condone the delay in filing the appeal. Upon being satisfied with the reasons, the Court decided to condone the delay of 351 days in filing the instant appeal, thereby allowing the application for condonation of delay.

                                Dismissal of appeal:
                                In reference to a previous order dated December 7, 2021, the Court noted the pending writ petitions to be heard by the Single Bench and the interim order in force for a considerable period. Despite the appellants' counsel's submission that the writ petitions were pending, the Court decided not to interfere with the interim order. Subsequently, the appeal, along with the connected application, was dismissed, with the appellants being allowed to raise all points in the pending writ petitions. No costs were awarded in this regard.

                                Interim order:
                                The judgment highlighted the continuation of an interim order that had been in force for an extended period. The Court, considering this fact, chose not to interfere with the interim order and dismissed the appeal, granting the appellants the liberty to argue all points in the ongoing writ petitions. The judgment concluded with directions for expeditiously providing a certified copy of the order to the parties upon compliance with legal formalities.
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                                ActsIncome Tax
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