2026 (6) TMI 1247

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri. Keerti Kumar, learned counsel appearing for the petitioner and Sri. Akash B. Shetty, learned counsel for the respondent. 2. Perused the entire writ petition papers. 3. The respondent issued Show Cause notice Nos. 169/2022 dated 17.02.2022 and 55/2022 dated 23.09.2022 to the petitioner herein, calling upon the petitioner to show cause as to why goods stated therein shall not be confiscated under Section 111 of the Customs Act, 1962 (for brevity, 'the Act, 1962') and also why the penalty should not be imposed under provisions of the Act, 1962. 4. On filing of objection by the petitioner, Order-in-Original was passed by the Adjudicating Authority in respect of both the show cause notices i.e., SCN Nos. 55/2022 and 169/2022. The pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was in the process of disinvestment and was in the process of merger with TATA group. As such, though the order was received in the year 2023, the petitioner could file the appeal before the CESTAT on 29.07.2024. Learned counsel would submit that the delay in filing the appeal before CESTAT was neither deliberate nor intentional, but for the bona-fide reason stated in the affidavit accompanying the application for condonation of delay. Thus, it is prayed to condone the delay and remit the matter back to the CESTAT for consideration on merits along with the other pending appeal. 8. Learned counsel for the respondent would support the order passed by CESTAT and further submit that there is delay of 324 days in preferring the appeal which i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....024. It is true that there was delay of 324 days in filing the appeal. However, the petitioner had explained the delay by stating that the disinvestment process had commenced in petitioner company-AIR India in January, 2020 and in the month of April, 2022. The request was made by TATA Group to merge AIR India with AIR Asia India and Vistara, which was approved on 14.06.2022. It is further stated that since the petitioner was in the process of merger, though the order was received in June, 2023, it could file appeal only in the month of July, 2024. The cause shown by the appellant is believable and sufficient to condone the delay. The delay of 324 days in the light above submission cannot be considered as mala-fide or deliberate or intention....