1992 (8) TMI 173 - AT - Customs

Customs Tribunal Upholds Rejection of Baggage Delay Appeal

The Tribunal upheld the decision of the Additional Collector of Customs, Kochi, rejecting the appellant's request for condonation of a 267-day delay in ... Unaccompanied baggage Issues: Delay in shipment of unaccompanied baggage due to warlike conditions in Saudi Arabia. Condonation of delay request rejected by Additional Collector of Customs, Kochi.In this case, the appellant appealed against the Additional Collector of Customs, Kochi's order rejecting the request for condonation of a 267-day delay in the shipment of his unaccompanied baggage after returning from Saudi Arabia. The appellant claimed he had to leave Saudi Arabia abruptly due to warlike conditions and entrusted his baggage to friends, who later informed him that shipment was suspended due to the war. The lower authority rejected the request, stating that the appellant failed to satisfactorily explain or provide evidence for the delay beyond his control.The appellant's consultant argued that the delay was due to extraordinary conditions in Saudi Arabia following the annexation of Kuwait, causing a dislocation of shipping services and a lack of shipment space. The consultant presented evidence, including a letter from a shipping agent in Saudi Arabia dated 15-7-1991, stating the shipment was delayed due to the disturbed conditions and lack of shipping space until 23-7-1991. However, the Departmental Representative reiterated the adjudicating authority's findings.The Tribunal observed that the appellant's main defense was his abrupt departure from Saudi Arabia due to warlike conditions, even though he was not in Kuwait at the time. The appellant failed to provide evidence or explanations for his sudden departure, such as circulars or directives for expatriates to leave Saudi Arabia. Despite the significant value of the goods, the appellant did not take necessary steps before leaving or upon arrival in India to expedite the shipment. The Tribunal noted that the war in Kuwait ended relatively quickly, and other cases showed goods being shipped promptly after the war. Comparing a similar case where goods were shipped promptly, the Tribunal found the delay in this case unjustifiable and upheld the lower authority's decision to reject the condonation of delay request. Consequently, the appeal was dismissed.