1985 (7) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Application was transferred to the Tribunal under Section 131(B) of the Customs Act, 1962 to be disposed of as an appeal. 2. A notice of hearing dated the 1st March, 1985 was sent by Regd. Post (A/D) fixing the appeal for hearing on the 26th March, 1985. Nobody had appeared on behalf of the appellants. Shri A.K. Chatterjee, J.D.R. appeared for the Respondent. In the interests of justice the appeal was adjourned. A fresh notice of hearing dated the 17th June, 1985 was sent by Regd. A/D fixing the appeal for hearing for today, the 17th July, 1985. The appeal was called for hearing. Nobody has appeared on behalf of the appellants. Shri P.C. Jain, J.D.R. has appeared on behalf of the Respondent. Shri Jain, the Learned J.D.R. has pleaded ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be exercised very cautiously and in judicial manner. Para Nos. 26 & 27 from the Hon'ble Supreme Court's judgment are reproduced below :- Para 26 "It is not possible to lay down precisely as to what facts or matters would constitute "sufficient cause" under S. 5 of the Limitation Act. But it may be safely stated that the delay in filing an appeal should not have been for reasons which indicate the party's negligence in not taking necessary steps, which he could have or should have taken. Here again, what should be such necessary steps will again depend upon the circumstances of a particular case and each case will have to be decided by the courts on the facts and circumstances of the case. Any observation of an illustrative circums....