Sufficient cause for delayed customs appeal filing accepted where consultant's accident and sickness explained the short delay.

A short delay in filing customs appeals was condoned because the appellants showed sufficient cause through the consultant's accident and subsequent sickness, supported by a medical certificate. The Tribunal treated this personal difficulty as a valid explanation for the late filing and accepted that the delay was not deliberate or unexplained. The applications for condonation were therefore allowed under the Customs Act.

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Issues: Whether the delay of seven days in filing the appeals under Section 129A of the Customs Act, 1962 was liable to be condoned on the ground of sufficient cause.

Analysis: The explanation offered was that the order had been received on 10 January 1989, the appeals were filed on 17 April 1989, and the delay was attributable to the personal difficulty of the consultant, including an accident and sickness supported by a medical certificate. The Tribunal treated such accident or sickness of the consultant as sufficient cause and accepted the explanation for the short delay.

Conclusion: The delay was condoned under Section 129A(5) of the Customs Act, 1962 and the applications were allowed.

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