KISHANLAL MEGHRAJ SONI Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) RULE . Mr B.B. Naik waives service of rule on behalf of the respondents.

(2.) THE petition is directed against the order of dismissal of the application for condonation of delay by CEGAT. The appeal was filed against the order dated August 9, 1989, passed by the Collector of Customs (Prevention), Ahmedabad. The order was received by the petitioner on August 13, 1989. The appeal should have been filed on or before November 13, 1989. However, the appeal was posted on December 25, 1989 and it was received by the registry of CEGAT on December 29, 1989. Thus there was a delay of about 45 days in filing the appeal. The petitioner submitted that he was suffering from various diseases like typhoid, diabetes, etc., and also submitted medical certificate in support of the contention that in fact he was suffering from the aforesaid diseases and was advised rest for about two months. However, the Tribunal has rejected the application on the ground that the petitioner should have been vigilant even during the earlier period of the limitation.

(3.) IN the result, the order Annexure 'B' dated June 26, 1990, passed by the CEGAT, Bombay, rejecting the application for condonation of delay is quashed and set aside. CEGAT, Bombay is directed to consider the appeal as having been filed within time and if the appeal is otherwise in order the same shall be decided on merits.