Liberal construction of sufficient cause led to condonation of a short delay in filing a Customs Act appeal.

A short delay in filing a Customs Act appeal was condoned because the appellant showed diligence: the impugned order had been received before limitation expired, the appeal papers were sent by registered post, and the demand draft was prepared in time. The tribunal applied a liberal, justice-oriented construction of "sufficient cause" under section 129A(3), noting the delay was only seven days and there was no indication of negligence. On that basis, the delay was treated as explained and the appeal was allowed to proceed.

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Issues: Whether the delay of 7 days in filing the appeal under the Customs Act, 1962 was liable to be condoned on the ground of sufficient cause.

Analysis: The appeal was received after the prescribed period under Section 129A(3) of the Customs Act, 1962, but the record showed that the impugned order had been received on 29-7-1988, the appeal papers had been despatched by registered post, and the demand draft had been prepared before expiry of limitation. The delay was short, there was no indication of negligence, and the well-settled approach to limitation favours a liberal and justice-oriented construction of the expression "sufficient cause" where the party has acted with diligence.

Conclusion: The delay was condoned and the appeal was permitted to proceed.

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