NORMA ELECTRONICS Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) THE prayer in the Application is for condoning the delay of 94 days in filing the appeal against the Order -in -Original dated 15 -7 -2002 passed by the Commissioner. It is argued that the said Order was received on 19 -7 -2002 and as such, the last date of filing the appeal was 19 -10 -2002. The same has been filed on 22 -1 -2003. The reason explained for the said delay is that one of the partners of the applicant/appellant company was sick during the period from 10 -10 -2002 to 20 -11 -2002. In support, a Medical Certificate issued by Dr. Ajit Singh Ghai has been placed on record certifying that Shri Anil Handa was suffering from Ulcerative Colitis and Hepatitis.

(2.) AFTER hearing both sides, we find that in other identical matter of the applicant/appellant companys Sister Concerns, there has been a delay in filing the appeal and Certificate of the same Dr. Ajit Singh Ghai certifying illness of one of the Partners, has been placed on record. Apart from the said Certificate, there is no other medical documents showing the treatment of the Partner to such an extent so as to incapacitate him from giving directions to his employees or the lawyer to file the appeal. We also note that right from the beginning i.e. from the import of the goods, filing of bill of entry to the Assessment Stage, one Shri Gurvinder Singh, Power of Attorney Holder of the applicant/appellant company, was the concerned person and Shri Anil Handa whose illness has been made the basis for condoning the delay, was nowhere in picture. We also note that the impugned Order has been passed by the Commissioner on the statements made by the said Gurvinder Singh accepting the undervaluation of the imported goods and giving an undertaking that they are ready to pay extra duty and penalty that may have been imposed upon them.

(3.) IN view of the foregoing, we do not find any justification for condoning the delay in filing the appeal. Accordingly, the Miscellaneous Application is rejected. Inasmuch as the delay has not been condoned, the appeal also stands dismissed.