CHINTOO CREATIONS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) WHETHER the Tribunal was justified in declining to condone the delay of 159 days in filing the appeal against the order -in -original dated 5 -6 -2009 is the question raised in this appeal? Challenging the order -in -original dated 5 -6 -2009 the assessee initially had filed a writ petition in this Court which was disposed of on 11 -11 -2009 with liberty to invoke appropriate alternate remedy available under the Act. Accordingly, the appeal was filed on 23 -2 -2010 with an application seeking condonation of delay. By the impugned order dated 26 -8 -2010, the Tribunal has declined to condone the delay of 159 days on the ground that the reasons given for the delay are not satisfactory. While we agree with the decision of the Tribunal that the reasons for the delay given by the appellant are not satisfactory, in our opinion, in the facts of the present case, the interests of justice would be met if the delay is condoned subject to payment of costs. Accordingly, the impugned order dated 26 -8 -2011 is set aside : (2013 (297) E.L.T. 62 (Tri. -Mum.)). The delay is condoned subject to payment of costs of Rs. 5,000/ - to be paid by the appellant to the respondent within a period of four weeks from today. Subject to payment of costs within four weeks from today, the Tribunal shall dispose of the appeal filed by the appellant on merits and in accordance with law.

(2.) THE appeal is disposed of accordingly.