COMMISSIONER OF CUSTOMS Vs. ORBIT INTERNATIONAL

JUDGEMENT

(1.) The Revenue is seeking condonation of delay of 44 days on the ground that the delay was caused on account of sending the appeal papers to the O/O JDR instead of sending it to the Registry. Staff of JDR had returned the papers to the Commissioner to file the same before the Registry of CESTAT, Chennai. On account of this, delay was caused, which is not attributable to any negligence. Thus, it is a mistake by sending the papers to the O/O JDR. They have relied on large number of judgments, which has taken this citation for condoning the delay including the judgments of the Apex Court rendered in the case of (i) Bagh Singh v. Major Daljit Singh reported in 1987 (32) E.L.T. 258 (S.C.); (ii) Harsha Tractors v. Collector reported in 1989 (41) E.L.T. 8 (S.C.) and Ramlal and Ors. v. Riwa Coal Field Ltd. (AIR 1962 S.C. 361).

(2.) Heard Ld. JDR Shri A. Jayachandran, who submits that the appeal papers were sent to the O/O JDR within time and as there was delay in showing the papers in their office and subsequent delay in sending the appeal papers back and re -filing the same directly with the Registry, there was the resultant delay, which is not due to any patent negligence but due to genuine mistake. He relies on the judgment cited for condonation. Ld. Counsel Shri C.S. Kiran does not oppose the prayer for the condonation of delay in filing the application.

(3.) Heard both sides. In view of the reasons given by the Commissioner in his petition, the COD application is allowed. As we are of the considered opinion that there was no negligence on the part of the Commissioner in filing the appeal but due to some procedural mistake in sending the papers to the Registry. In the light of the judgments cited above, the COD application is allowed. Appeal to come up in its turn.