POL INDIA AGENCIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE returnable forthwith. Counsel for the respondents waives service. By consent, petition taken on board and called out for hearing. Heard counsel. 1a. By this petition filed under Article 226 of the Constitution, the petitioners are challenging legality of order dated November 30, 1993 passed by Joint Secretary to the Government of India, Ministry of Finance refusing to entertain revision application filed by the petitioners, on the ground that the application was filed beyond period of limitation. It is not in dispute that revision application is required to be filed within three months from the date of communication of the order in accordance with the provisions of Section 129dd (2) of the Customs Act. The revisional authority is given power to extend the period by three months on satisfaction that the petitioners were prevented from filing revision within a period of limitation. The revision application in the present case was filed beyond period of three months and even the permissible extended period of three months. Consequently, the revisional authority declined to entertain the revision.

(2.) SHRI Makhija, learned counsel appearing on behalf of the petitioners, submitted that the delay in filing the revision application was on account of unavoidable circumstances. The learned counsel submitted that the officer in-charge of filing the proceedings had suddenly resigned from employment and that led to the delay in filing the revision application. Though we are not impressed by the claim made by the petitioners, in our judgment, it would be appropriate to give an opportunity to agitate their claim on merits in the revision application. As we are inclined to show indulgence to the petitioners, it is necessary that the petitioners shall pay the costs of this petition as condition precedent to respondents.

(3.) ACCORDINGLY, petition succeeds and interim order dated November 30, 1993 passed by Government of India, Ministry of Finance and copy of which is annexed as Exh. 'g' to the petition, is set aside and the proceedings are remitted back to the revisional authority for hearing and final disposal on merits. The petitioners shall pay the costs of the respondents as condition precedent.