2013 (10) TMI 1052

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....d by the Commissioner of Customs (Airport) for condonation of delay of 309 days in filing the appeals being Customs Appeal Nos. C/A/93 of 2010 and C/A/120 of 2010. 2. One M/s. Indo-China Maritime Agency being respondent no. 2 filed two Bills of Entry Nos. 547624 dated 21st March, 2009 and 548522 dated 27th March, 2009 for clearance of goods declared as synthetic net. 3. On scrutiny of the bills the Customs Authorities were of the view that the value of the declared goods were on the lower side. The value was, therefore, determined as per NIDB data. The goods were assessed provisionally. Samples were drawn and sent for testing. 4. The importer filed an appeal before the learned Commissioner (Appeals). By Order Nos. O/....

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....n'ble Supreme Court held as follows : "1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after hearing the parties. 3. "Every day's delay must be explained" does not mean that a pedantic approach should be made. Why not every hour's delay, every second's delay? The doctrine must be applied in a rational common sense pragmatic manner. 4. When substantial justice and technical considerations are pitted against each other, cause of substan....