Condonation of delay denied where Revenue failed to show sufficient cause or due diligence in filing appeals.

Delay in filing Revenue appeals was not condoned because sufficient cause was not shown and the explanation lacked due diligence. The condonation applications were not filed by the Commissioner of Customs as required, and the asserted need to trace original records and prepare appeals was found unsatisfactory. No time chart, specific responsibility for the delay, or explanation for the misplacement of papers was furnished. The delay was treated as negligence and an unexplained administrative lapse, so the appeals could not be entertained and the connected stay applications also failed.

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Issues: Whether the delay of 58 days in filing the Revenue appeals was satisfactorily explained and liable to be condoned.

Analysis: The applications for condonation were not filed by the Commissioner of Customs as required, and the explanation that the delay occurred because original documents had to be traced and appeals prepared was held to be unsatisfactory. No time chart or specific account of the persons responsible for the delay or the manner in which the papers were misplaced was furnished. The delay was found to reflect negligence and lack of due diligence, and the authorities relied on by the Revenue were distinguished on the ground that they involved either marginal delay or no patent negligence. Applying the principles governing sufficient cause, the explanation was not accepted.

Conclusion: The delay was not condoned, and the condonation applications were rejected.

Final Conclusion: The Revenue's appeals could not be entertained for want of condonation of delay, and the connected stay applications also failed.

Ratio Decidendi: Delay in filing an appeal is condonable only when sufficient cause is shown and the explanation demonstrates due diligence rather than negligence or unexplained administrative lapse.

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