Tribunal Condoned Delay in Customs Act Appeal Due to Pursuing Writ Petition

The Appellate Tribunal CEGAT, New Delhi, considered an application under Section 129A(5) of the Customs Act, 1962, regarding the condonation of delay in filing an appeal. Despite the delay in submitting the appeal due to pursuing a Writ Petition in the Kerala High Court, the Tribunal acknowledged the practical challenges faced by the applicants and the importance of bona fide prosecution of other legal remedies. Relying on legal precedents emphasizing these principles, the Tribunal ultimately decided to condone the delay and proceeded with the appeal.

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Issues:
Condonation of delay in filing an appeal under Section 129A(5) of the Customs Act, 1962.

Analysis:
The judgment by the Appellate Tribunal CEGAT, New Delhi dealt with an application under Section 129A(5) of the Customs Act, 1962, regarding the condonation of delay in filing an appeal. The impugned order was communicated to the applicants on 2-5-1987, and the appeal had to be filed within 3 months from that date. However, the appeal was received by the Tribunal 90 days after the expiration of the limitation period. The delay was attributed to the time taken in pursuing a Writ Petition in the Kerala High Court, which resulted in the delay in filing the appeal.

The applicant's representative argued that the delay was justified due to the time required to obtain a certified copy of the High Court order and prepare the appeal. The representative cited two decisions of the Madras High Court, emphasizing the importance of bona fide prosecution of other proceedings leading to the delay in filing the appeal. On the other hand, the Departmental Representative contended that approaching the High Court and subsequent dismissal of the Writ Petition did not constitute sufficient cause for condoning the delay.

The Tribunal considered the precedents cited, including the Madras High Court decisions, which highlighted the significance of bona fide prosecution of other remedies leading to the delay in filing an appeal. The Tribunal acknowledged the delay in the instant case but noted the practical challenges faced by the applicants due to geographical distances and the time involved in legal consultations and document preparation.

Ultimately, the Tribunal concluded that sufficient cause for condonation of delay in presenting the appeal was established, considering the circumstances and the principles outlined in the legal precedents. Therefore, the Tribunal decided to condone the delay and proceeded with the appeal.

In summary, the judgment addressed the issue of condonation of delay in filing an appeal under Section 129A(5) of the Customs Act, 1962, emphasizing the importance of bona fide prosecution of other legal remedies and considering practical challenges faced by the applicants in preparing the appeal. The decision highlighted the relevance of legal precedents in assessing sufficient cause for condonation of delay and ultimately ruled in favor of condoning the delay in this particular case.

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