1998 (8) TMI 89 - SCH - Customs

Customs Tribunal's Judgment Overturned on Appeal, Remanded for Merits Review

The SC allowed the appeals against the Customs Tribunal's judgment, remanding the matters for consideration on merits after condoning the appeal's delay ... Condonation of delay - exercise of discretion to admit delayed appeals - appellate tribunal's duty to consider merits when delay is satisfactorily explained - remand for fresh consideration on merits Condonation of delay - exercise of discretion to admit delayed appeals - Refusal by the Tribunal to condone the delay of 69 days in filing the appeal was set aside and the delay was condoned. - HELD THAT: - The Supreme Court, after perusing the Tribunal's order and the explanation offered by the appellant for the delay, held that the matters were fit for admission despite the 69-day delay. The Court concluded that the Tribunal should have exercised its discretion to condone the delay and consider the appeal on merits. In consequence, the impugned judgment refusing condonation was set aside and the delay was condoned so that the appeal could be heard on its merits. [Paras 2] Delay in filing the appeal of 69 days is condoned and the Tribunal's refusal to do so is set aside. Remand for fresh consideration on merits - appellate tribunal's duty to consider merits when delay is satisfactorily explained - The appeals were remanded to the Tribunal for consideration on merits. - HELD THAT: - Having condoned the delay, the Supreme Court directed that the matters be returned to the Tribunal so that the appeal against the Collector of Customs (Appeals)'s order may be adjudicated on merits. The remand was ordered because the Tribunal had not considered the substantive issues due to its prior refusal to admit the appeal for delay; the Court therefore required fresh consideration of the appeals on their merits. [Paras 2] Matters remitted to the Tribunal for consideration of the appeal on merits. Final Conclusion: Appeals allowed; impugned judgment of the Tribunal refusing condonation set aside, the 69-day delay condoned, and the matters remanded to the Tribunal for adjudication on merits; no order as to costs. The Supreme Court allowed the appeals against the Customs Tribunal's judgment, setting aside the dismissal of the appeal due to delay. The Court remanded the matters to the Tribunal for consideration on merits after condoning the delay of 69 days in filing the appeal. No costs were awarded.