1994 (11) TMI 223

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..... [Order]. -  This application for condonation of delay has been filed with reference to appeal against Addl. Collector's spot Order No. 874/88, dated 24-5-1988 read with Collector (Appeals') Order No. Cargo/191/88/8573, dated 1-10-1990. Addl. Collector in his order held the import of Manometers valued at Rs. 41,351/- as unauthorised and confiscated the same but permitted the appellants....

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....Tribunal on 21-12-1990, well within the limitation period. 3. Ld. Advocate submitted that there was bona fide mistake in pursuing wrong remedy and therefore time spent in approaching bona fide wrong forum should be excluded. Citing the case of Collector, Land Acquisition, Anantnag and Another v. Mst. Katiji and Others reported in [1987 (28) E.L.T. 185 (S.C.)], Ld. Advocate submitted that H....

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.... delay, sufficient cause has to be shown and sleeping litigants cannot be given advantage. The preamble itself indicated that appeal lay to the Customs Excise and Gold (Control) Appellate Tribunal and therefore, seeking relief from a wrong forum cannot be considered a bona fide mistake. 5. I have given careful consideration to the submissions made by both sides and perused the records. It ....

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....Collector from the CEGAT, seeking remedy from wrong forum cannot be considered as bona fide. It is true that request for condonation must be considered liberally as held by Hon'ble Apex Court in case of Collector, Land Acquisition, Anantnag and Another v. Mst. Katiji and Others (supra) but in para 1 itself the Court observed "To condone or not to condone, is not the only question. Whether or not t....