1995 (7) TMI 84

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....k to challenge orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal dismissing the Petitioners' appeal against the order of confiscation on the ground of delay and also on the ground that no sufficient cause for condonation was shown by the Petitioners. 2.Facts giving rise to this Petition, briefly, are as follows : 3.Petitioners imported 5940 kilograms of goods known as ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n. Being aggrieved by the said Order of the Collector dated 26-12-1979, Petitioners preferred an appeal to the Central Board of Excise and Customs, which, at the relevant time was the Appellate Authority. It is important to note that although the order of the Collector was dated 26-2-1979 the Appeal was preferred to the Board on 10-6-1980. Petitioners in this appeal sought condonation of delay. Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion and even proper Court Fees have not been paid. In the above circumstances, the Appellate Tribunal rejected the appeal as stated above. 4.Being aggrieved by the order of Appellate Tribunal the present Writ Petition has been filed. 5.Mr. Vasudeo learned counsel appearing on behalf of the Petitioners contended that the appeals could not be filed earlier in point of time because the Petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....clearly indicate that the entire approach of the Petitioners in filing the appeals was callous. They were filed without any proper authorisation by the Agents of the Importers. Appeals were filed without affixing proper Court Fee Stamps. At each stage there was delay in filing Appeals. We agree with the finding of the Tribunal that under these circumstances the delay in filing appeals at each stag....