Delay condonation in customs appeal refused where no sufficient cause explained the period after limitation expired.

Delay condonation in a customs appeal was refused where the appellant failed to show sufficient cause for a 131-day delay. Illness and death in the family were relied on, but those events occurred before receipt of the impugned order. The appellant also did not explain the delay after limitation expired, and the record showed continued correspondence with customs during the relevant period. The requirement to account for the delay period was not met, so the condonation application was rejected.

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Issues: Whether the delay of 131 days in filing the appeal was liable to be condoned on the basis of the explanation offered by the appellant.

Analysis: The explanation rested on the illness and subsequent death of the appellant's relative, but those events had occurred before the impugned order was received. The appellant did not explain the period of delay after expiry of limitation, and the record showed continued correspondence with the customs authorities during the relevant period. The requirement to explain each day's delay was not satisfied, and no sufficient cause was made out.

Conclusion: The delay was not condoned and the condonation application was rejected.

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