Application for condonation of delay under proviso to Section 128(1) of the Customs Act, 1962.


Application for condonation of delay under proviso to Section 128(1) of the Customs Act, 1962.


BEFORE THE COMMISSIONER OF CUSTOMS (APPEALS), NEW CUSTOMS HOUSE, NEW DELHI
MISCELLANEOUS APPLICATION NO.                                         /2019
IN
APPEAL NO.                                 2019.

In the matter of:

Mr. XYX
Uttar Pradesh                                                                                 ........Appellant
Vs.

Additional Commissioner of Customs,
IGI Airport, Terminal -3, New Delhi.                                           ......Respondent

Application for condonation of delay under proviso to Section 128(1) of the Customs Act, 1962.

Most Respectfully Showeth:

1.            That the applicant herein has this day filed an appeal against the Order-in-Original No. ABC dated 29.04.2015 passed by Learned Additional Commissioner of Customs, IGI Airport, Terminal-3, New Delhi.

2.            That the content of the said appeal may kindly be read as part and parcel of this application and the same are not mentioned here for the sake of brevity and to avoid repetition. The applicant has a very good prima facie case in their favour under the provisions of Customs Laws and has very bright chances of success on merit.

3.            That however, the facts of the case in brief are that the Learned Respondent vide impugned order arbitrarily imposed the penalty and confiscated the gold collectively weighing 466.68 gms valued at Rs. 11,39,847/-  without obtaining any sufficient reason.

4.            That the appeal in the instant case has been delayed due to the surgery of counsel of applicant who meet the accident unfortunately and resulted the bone of shoulder cracked, hence the counsel of applicant was not able to file the appeal in the instant mater. On 18.08.2015 the counsel of the case filed  the instant appeal against the impugned order with a delay of 29 days. Hon’ble Commissioner may appreciate that the delay in filing appeal does not occur because of any negligence on the part of the applicant.

Supreme Court 2019 with 19 Important Judgements


5.            That the normal period of limitation to file an appeal under Section 128(1) of the Customs Act,1962 was available till 18.07.2015, However, the appeal is being filed on  18 .08.2015 with a delay of  29  days.

6.            It may kindly be appreciated that the refusal to condone delay will not only legitimize an arbitrary action of the learned respondent but also result in rejection of the applicant’s meritorious appeal on the very threshold. It is respectfully submitted that the condonation of delay for filing the present appeal would not cause any undue hardship to the respondent.

PRAYER

A.           In view of the facts circumstances and submissions made above the applicant most respectfully prays that the Hon’ble  Commissioner may graciously be pleased to:

B.           Condone the delay 29 days in filing appeal.

C.           Admit the applicant’s appeal and hear the same on merit.

D.           Pass such order(s) or direction(s) in favour of the applicant in the facts and circumstances as the Hon’ble Commissioner may deem fit and proper and in the interest of justice.
                                                                                          

Applicant
Through      
Dated                                                                                           Counsel




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