Condonation of delay requires a written request and sufficient cause; a delayed customs appeal was not entertainable.

An appeal filed beyond the prescribed period under the Customs Act was not entertainable where no written condonation application accompanied the filing and no sufficient cause was shown. The Tribunal held that discretionary extension of time depends on a proper request setting out the reasons for delay in verifiable form, so the delay cannot be excused on general references to natural justice or unrelated authorities. Because the threshold requirement for condonation was not met, the merits were not examined and the delayed challenge failed.

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Issues: Whether an appeal filed with delay, without a written application seeking condonation and without showing sufficient cause, could be entertained.

Analysis: The delay in filing the appeal was about 74 days, and no application for condonation accompanied the appeal. The proviso to Section 128 of the Customs Act, 1962 permits extension of the prescribed period only if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from presenting the appeal in time. The order holds that a party invoking this discretionary jurisdiction must set out the reasons for delay in a proper written form so that they may be verified. On that basis, the reliance placed on principles of natural justice and on decisions relating to finalisation of provisional assessment was held inapplicable to a case where the threshold requirement of a condonation request itself was not met.

Conclusion: The appeal was not entertainable and the challenge to the delayed filing failed.

Final Conclusion: The Tribunal refused to examine the merits because the appeal was barred by delay and no proper application for condonation had been filed, resulting in dismissal of the appeal and stay petitions.

Ratio Decidendi: Where a statute confers discretion to condone delay on proof of sufficient cause, the delay cannot be excused unless a proper written request is made and the requisite cause is shown.

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