2001 (7) TMI 142 - HC - Customs

Court upholds Customs Act provision, dismisses petition due to delay. Importance of statutory limitations stressed.

The court dismissed the writ petition, upholding the Central Government's decision to reject the revision under Section 129DD of the Customs Act due to an ... Revision - Limitation Issues Involved1. Whether the revision filed under Section 129DD of the Customs Act was rightly rejected on the ground of limitation.2. Applicability of Section 14 of the Indian Limitation Act to the revision filed under Section 129DD of the Customs Act.3. Whether the petitioner provided a sufficient explanation for the delay in filing the revision.Analysis1. Rejection of Revision on Grounds of Limitation:The petitioner was intercepted on 10-2-1987 by Intelligence Officials and found to be concealing semi-precious stones. The stones were confiscated, and a penalty was imposed under Section 111 of the Customs Act. The petitioner appealed this decision, and the penalty was reduced but the confiscation was upheld. The petitioner then appealed to the Customs, Excise, and Gold (Control) Appellate Tribunal (CEGAT), which ruled it had no jurisdiction and directed the petitioner to present the case before the proper forum. The petitioner filed a revision under Section 129DD of the Customs Act, which was rejected due to an 820-day delay. The Joint Secretary noted that the revision should have been filed within six months, including the permissible extension.2. Applicability of Section 14 of the Indian Limitation Act:The petitioner argued that the delay should be condoned under Section 14 of the Indian Limitation Act, as the matter was initially pursued in the wrong forum under a misconception of law. The respondents contended that Section 14 could not be applied because the Customs Act is a 'special law,' and Section 29(2) of the Limitation Act specifically excludes the operation of Section 14 in such cases. The court agreed with the respondents, stating that the Customs Act's specific provision for a six-month limitation period excludes the unrestricted operation of Section 14 of the Limitation Act.3. Explanation for Delay:The petitioner received the CEGAT order on 16-4-1990 and claimed that the delay in filing the revision was due to misplaced papers, which were only found in September 1990. The court found this explanation insufficient, noting that the petitioner was represented by two advocates and should have acted promptly after the CEGAT's open court pronouncement on 5-1-1990. The court emphasized that the petitioner failed to demonstrate 'due diligence' as required by Section 14(2) of the Limitation Act.Judgment:The court dismissed the writ petition, upholding the Central Government's decision to reject the revision on the grounds of delay. The court found no merit in the petitioner's arguments and emphasized the importance of adhering to statutory limitations, particularly under special laws like the Customs Act. The connected W.M.P. No. 25178 of 1993 was also closed without any orders as to costs.