Condonation of delay denied where waiting for a similar appeal was held not to justify late filing.

Pendency of a similar appeal on the same issue and item was held to be an insufficient explanation for a 65-day delay in filing a Customs appeal under Section 129A(5). The Tribunal found that waiting for the outcome of another matter did not constitute a valid ground for condonation, so the request to excuse the delay was rejected and the appeal was not entertained on that basis.

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Issues: Whether the delay of 65 days in filing the appeal by the Commissioner of Customs could be condoned under Section 129A(5) of the Customs Act.

Analysis: The application for condonation was based on the ground that the department awaited the outcome of a similar pending appeal on the same issue and item. The Tribunal found this explanation unsatisfactory and held that pendency of a similar appeal was not a valid justification for the delay.

Conclusion: The delay was not condoned and the application was dismissed.

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