The Supreme Court in a recent case dismissed the appeal filed for condoning a delay of 444 days for filing a Customs Appeal. The two-judge bench found that in the absence of any satisfactory reason stating delay, the appeal can be accepted or the delay cannot be condoned.
The Commissioner of Customs, the petitioner challenged the order which was passed in favour of the assessee and the respondent, M/S Alufit India Pvt Ltd.
The court observed that there was a gross delay of 444 days in filing the appeal. The reason for the delay has not been explained to the satisfaction of the Court.
A two-judge bench comprising Justice B V Nagarathna and Justice Ujjal Bhuyan dismissed the Civil Appeal on the ground of delay and held that “The questions of law, if any, which arise in this Civil Appeal are left open to be urged in any other appropriate case.”
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