COMMISSIONER OF CUSTOMS (IMPORT-II) Vs. REFCO INDUSTRIES

JUDGEMENT

(1.) This motion seeks condonation of 778 days delay in filing the appeal from the impugned order dated 13th March, 2015 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). The appeal has been filed on 5th Dec., 2017. The last date for filing the appeal is 20th Oct., 2015. Therefore, the delay is of 778 days.

(2.) We have perused the affidavit of Shri Sukhpal Singh Dhani, Assistant Commissioner of Customs, Group III dated 5th Dec., 2017 in support of the Motion. The reasons set out in the affidavit is that the Department was under mistaken belief that a Customs Appeal filed in this Court from an earlier order dated 20th March, 2013 would also govern the impugned order dated 13th March, 2015 passed by the Tribunal. It is on the above ground that condonation of 778 days delay in filing the appeal is being sought.

(3.) The respondents have filed the affidavit in reply of Shri Dilip Mehta, dated 27th Aug., 2018, wherein it is specifically stated that by the letters dated 1st Jan., 2016, 11th Oct., 2016, 1st April, 2016 and 7th Aug., 2016 (copies enclosed) the respondent had approached the proper officer to implement the impugned order dated 13th March, 2015. In fact, the affidavit in terms of mentions names of the proper officers, whom the respondent had met and requested for implementation of the impugned order dated 13th March, 2015. Therefore, Shri Balani, the Learned Counsel for the respondent submits that on these facts, the delay should not be condoned.