COMMISSIONER OF CUSTOMS (PORT), KOLKATA Vs. BALAJI COMMODITIES

JUDGEMENT

(1.) This writ petition is at the instance of the department challenging an order dated 29th October, 2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata, whereby and whereunder an application for condonation of delay in preferring the appeal was rejected.

(2.) At the very outset, the point arose whether the order rejecting an application for condonation of delay amounts to the rejection of the main proceeding as well. The aforesaid point has been settled by the Apex court in case of Shyam Sundar Sarma vs. Pannalal Jaiswal & Ors, 2005 AIR(SC) 226 in these words :

(3.) In view of the ratio laid down in the above report, there is no hesitation to arrive at the finding that the rejection of an application for condonation of delay amounts to the rejection of the main proceedings.