UNITED TELECOMS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This writ petition is directed against the order dated 14-7-2006 (Annexure-D) passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (the Tribunal for short). By the impugned order, the Tribunal has dismissed the application filed by the petitioner company to condone the delay of 299 days in filing their appeal (Appeal No. C/COD/539/2005, C/443/2005) against the Order-in-Original No. 41/2004, dated 12-11-2004 passed by the Commissioner of Customs, Bangalore and consequently, the appeal also has been dismissed. We have heard the learned counsel for the petitioner and the respondent and perused the impugned order.

(2.) Learned counsel for the petitioner submitted that the Tribunal had erred in law in dismissing the application filed by the petitioner company to condone the delay in filing the appeal on the ground that the petitioner company was negligent in prosecuting the matter. According to the counsel, there was no negligence on the part of the petitioner company and as could be seen from the two affidavits dated 29-5-2006, the cause for the delay of 299 days was properly explained; the two affidavits were filed by one C.P. Suresh, who is the Manager (Imports & Exports) of the petitioner company and another by C. Basavapurnaiah, who is the Chairman of the petitioner company. He further submitted that the approach made by the Tribunal is contrary to the judgments of the Hon'ble Supreme Court in Collector, Land Acquisition v. Katiji, 1987 2 SCC 107 and in N. Balakrishnan v. M. Krishnamurthy, 1998 7 SCC 123.

(3.) Learned counsel for the respondent, however, supported the reasoning of the Tribunal in passing the impugned order.