COMMISSIONER OF CUSTOMS, CALCUTTA Vs. SONA INTERNATIONAL

JUDGEMENT

(1.) THE present Miscellaneous Application is filed by the Revenue praying for condoning the delay of about 64 days for filing the appeal against the impugned order of the Commissioner (Appeals). The said order was received by the Commissioner on 26 -3 -2001. As such the last date for filing the appeal was around 26 -6 -2001. In the date chart filed with the Condonation of Delay Application, it is seen that from 26 -3 -2001 till 23rd of July, 2001, the file moved from one office to another with proposal to file any appeal against the said order. Thereafter, the time chart shows that the final order for filing the appeal by the Commissioner was passed on 6 -7 -2001 i.e. after the limitation period has expired. Even after the Commissioners Order for filing the appeal it took almost more than one month to prepare the appeal and file the same. It has been held by the various Courts in a number of cases that such internal movement of file cannot be held to be a sufficient ground for showing the bona fide on the part of the Revenue as regards the delay and cannot be made the basis for condoning the delay. Accordingly, I reject the condonation of delay application. Inasmuch as the delay has not been condoned, the appeal also gets dismissed.