Condonation of delay in customs revision: refusal to entertain time-barred revision was set aside and merits hearing restored.

A revision under Section 129DD(2) of the Customs Act was filed beyond both the initial three-month period and the further period that could be condoned by the revisional authority. The delay was attributed to the sudden resignation of the officer handling the matter, but that explanation was not found persuasive. Even so, the Court considered it appropriate to permit the revision to be heard on merits on payment of costs, and the refusal to entertain the revision as time-barred was set aside. The matter was remitted to the revisional authority for final disposal on merits.

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Issues: Whether the revisional authority was justified in refusing to entertain the revision application as barred by limitation under Section 129DD(2) of the Customs Act, and whether the petitioners were entitled to have the matter heard on merits.

Analysis: The revision was filed beyond the initial three-month period and also beyond the further period that could be allowed by the revisional authority. The petitioners attributed the delay to the sudden resignation of the officer handling the proceedings. Although the explanation was not found persuasive, the Court considered it appropriate to afford an opportunity to have the revision decided on merits, subject to payment of costs.

Conclusion: The refusal to entertain the revision was set aside and the matter was remitted to the revisional authority for hearing and final disposal on merits, in favour of the petitioners.

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