Condonation of delay in Customs appeal allowed where a brief filing delay was supported by a bona fide explanation and no negligence was shown.

A one-day delay in filing a Customs Act appeal was condoned because the appellant showed sufficient cause through an affidavit-supported explanation of a computer snag, late preparation of the draft, and prompt steps to file the appeal. With no counter-affidavit and no finding of negligence, the Tribunal applied a liberal approach to short-delay condonation and held that a bona fide explanation should not be defeated by insisting on an unnecessary explanation of conduct beyond the limitation period. The delay was therefore condoned.

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Issues: Whether the one-day delay in filing the appeal under Section 129A(3) of the Customs Act, 1962 was liable to be condoned on the ground of sufficient cause.

Analysis: The Tribunal accepted the explanation that the appeal could not be filed on the last date because of a computer snag and late preparation of the draft, followed by prompt effort to file the appeal. The application was supported by affidavit, there was no counter-affidavit, and no negligence was found. The Tribunal applied the liberal approach to condonation of delay and held that the appellant was not required to explain the conduct beyond the limitation period in a manner defeating a bona fide explanation for the short delay.

Conclusion: The appellant was held to have been prevented by sufficient cause, and the delay was condoned.

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