2010 (6) TMI 614

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant received a copy of the impugned order on 23-4-08 and filed the present appeal on 18-5-09. The extent of delay is nearly 300 days, as against '387 working days' mentioned in the present application. This application says that the delay has occurred on account of transfer of officers. It says that the new incumbents were not aware of the matter. It further says that there was pressure of work in the appraising group. The prayer in this application is to condone the 'inadvertent delay involved in the filing of the appeal. The ld. SDR has presented a chronology of events leading to the filing of the appeal According to this write-up, the appraising officer concerned received a copy of the appellate Commissioner's order on 23-4-08 and, o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for filing the appeal, considering the statutory period of limitation for the appeal. This apparently, was not done in the present case, to the detriment of the Revenue. 3. The ld. SDR has fairly requested for a favourable decision in the public interest rather than on the stated grounds. He is requesting for an equitable relief. Such a relief can be sought only by a person who comes with clean hands. Here the person concerned is an Asstt. Commissioner of Customs authorized by the review committee. That officer or his predecessor-in-office has not in any manner acted in furtherance of the public interest. Had appropriate proceedings been taken in the public interest, there would not have been any occasion for us to take a hard dec....