1992 (10) TMI 185 - AT - Customs

Tribunal dismisses appeal due to delay in filing, emphasizes diligence and bona fides

The Tribunal dismissed the appeal filed by M/s. Atco Industries Ltd. against the Additional Collector of Customs, Bombay due to a delay of one month and ... Appeal - Condonation of delay Issues:Delay in filing appeal, condonation of delay, negligence in filing appeal, legal advice, sufficiency of cause for delay, interpretation of Limitation Act provisions.Analysis:The case involved an appeal filed by M/s. Atco Industries Ltd. against an order passed by the Additional Collector of Customs, Bombay. The main issue was the delay of one month and four days in filing the appeal. The appellant's advocate argued for the condonation of delay, citing wrong legal advice and reliance on postal authorities for the delay. The respondent contended that there was negligence on the part of the appellants in filing the appeal within the stipulated period. The Tribunal considered both arguments and examined the facts and circumstances of the case.The Tribunal noted that the appeal had to be filed within three months from the date of receipt of the order as per the Customs Act, 1962. The appeal was received in the Registry after the deadline, resulting in the delay. The appellant's counsel relied on various legal precedents to support the plea for condonation of delay, emphasizing that wrong legal advice should be considered a sufficient cause. However, the Tribunal found that the plea of wrong legal advice was not acceptable as there was no affidavit from the advocate confirming such advice. The Tribunal referred to legal pronouncements by the Supreme Court regarding the exercise of discretionary jurisdiction in condoning delay.In its analysis, the Tribunal highlighted the importance of proving a sufficient cause for delay and the discretionary power vested in the Court. The Tribunal referred to previous Supreme Court decisions emphasizing the need for diligence and bona fides in seeking condonation of delay. Ultimately, the Tribunal concluded that the appellants were not prevented by sufficient cause in the late filing of the appeal and rejected the application for condonation of delay. Consequently, the stay application and appeal were also dismissed without delving into the merits of the case.In conclusion, the Tribunal's decision was based on the lack of sufficient cause for the delay in filing the appeal, despite the arguments presented by the appellant's counsel. The Tribunal's analysis focused on legal precedents and the interpretation of the Limitation Act provisions in determining the outcome of the case.