TaxTMI 
TaxTMI 
2021 (11) TMI 668
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.... days in preferring the appeal and, thus, C.M. No. 36997/2021 has been preferred seeking condonation of delay. 2. Learned counsel appearing for the Appellants submits that the delay of 921 days in preferring the appeal is mainly for the reason that in a similar matter related to Annual IEIS Scheme, the issue was already under litigation with regard to correct interpretation of Notification dated 25.09.2013 whereby amendments were made in the Foreign Trade Policy 2009-2014. The Division Bench of this Court had passed an order on 12.04.2018 in W.P.(C) 5082/2017 in the case of M/s. Welldone Exim and Respondents had thereafter filed SLP(C) No.012878/2019 in October, 2018 before the Hon'ble Supreme Court. The matter is still subjudice in the Hon'ble Supreme Court and a few other matters involving similar issues have been tagged with the said SLP. It is also submitted that in the Government, the files have to pass through several departments/officers dealing with the matter which is time consuming and the Directorate has also to take inputs from the concerned Regional Office of the DGFT and seek legal advice from the Department of Legal Affairs. The delay is unintentional and for ....
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....dent that no doubt, under Clause 3(i) of the Notification No.43 dated 25.09.20213, the benefit of IEIS for the year 2013-2014 is limited to a scrip of a value not exceeding Rs. 1 Crore per IEC, however, the Appellants are completely overlooking Clause 3(ii) which specifically provides that claims in excess of Rs. 1 crore will be subjected to greater scrutiny by the Regional Authority. This clearly implies that claims in excess of Rs. 1 Crore can be allowed and the only rider is that they shall be subjected to a stricter scrutiny. Learned Senior Counsel further submits that the issue involved in the present writ petition has already been decided by Division Bench of this Court in M/s Welldone Exim Private Ltd. vs. DGFT & Anr., W.P.(C) 5082/2017, decided on 12.04.2018 and places reliance on para 12 thereof. It is contended that the learned Single Judge has passed the impugned order on the basis of the observations of the Division Bench in the aforesaid case and thereby directed the Appellants to re-examine the case of the Respondent for export incentives in terms of the decision of the Division Bench. The final decision has been left to be taken by the Appellants and, therefore, in a....
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....al Affairs for necessary inputs and then have the LPA filed in consultation with the Government appointed counsel. 4. Therefore, there is a delay in filing the above LPA. It is respectfully submitted that the delay in filing above review petition which has been occasioned on account of unavoidable circumstances beyond the control of Applicant Department as would be evident from the following reasons: 25.02.2019 Final judgment and order was passed by this Hon'ble Court in W.P(C) No. 1743/2019 on 25.2.2019. 15.05.2019 Department has filed an SLP covering the same core issue of interpretation of Notification no. 43 as in SLP(C) No. 012878 - / 2019 Registered on 15-05-2019, vide Diary no. 41394 of 2018 submitted in October 2018. May 2019 to March 2020 - The SLP 012878 of 2019 was listed in the Supreme Court on 06.09.2019 and was to be listed in any day after September 26, 2019. 26.09.2019 Matter was heard again in Supreme Court but was adjourned for listing after 2 weeks. 25.03.2020 National lockdown amid Covid-19 outbreak was imposed for 21 days, due to which the Departmental day to day working was at stand still. 15.04.2020 Lockdown wa....
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....own was extended in Delhi till 07.06.2021. June-July 2021 There have been various correspondence and conference between the Department and counsel for the applicant for structuring the LPA. It is also submitted that the department could not function on its full capacity during the period of lock down and Court matters which are dealt .in physical files could not be accessed either in the regional office or in the Headquarters of the respondents. 14.09.2021 The Standing Counsel received the approved copy of the LPA from the Department again for filing." 8. Having perused the aforesaid paragraphs, we find merit in the contention of the Respondent that there is no explanation which can be called as a 'sufficient cause' for the delay between 25.02.2019 when the impugned judgment was pronounced and 25.03.2020 when the Nationwide lockdown was imposed. The timelines mentioned in the application are primarily focussed on explaining the delay between 25.03.2020 till the filing of the appeal, for the period prior thereto the only explanation is the filing of the SLP in the case of M/s. Welldone Exim (supra). Even if this Court was to exclude the period of lockdown, the benefit....
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....the delay except mentioning of various dates, according to us, the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay. Accordingly, the appeals are liable to be dismissed on the ground of delay." (emphasis supplied) 10. In Basawaraj v. Land Acquisition Officer, AIR 2014 SC 746, the Hon'ble Supreme Court has held as under:- "12. It is a settled legal proposition that law of limitation may harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribes. The court has no power to extend the period of limitation on equitable grounds. "A result flowing from a statutory provision is never an evil. A court has no power to ignore that provision to relieve what it considers a distress resulting from its operation." The statutory provision may cause hardship or inconvenience to a particular party but the court has no choice but to enforce it giving full effect to the same. The legal maxim dura lex sed lex which means "the law is hard but it is the law", stands attracted in such a situation. It has consistently been held that, "inconvenience is not" a decisive f....