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Case Law Details

Case Name : Commissioner of Customs Vs Sikkim Manipal University (Supreme Court of India)
Appeal Number : Civil Appeal Diary No. 8212 of 2021
Date of Judgement/Order : 29/06/2021
Related Assessment Year :
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Commissioner of Customs Vs Sikkim Manipal University (Supreme Court of India)

FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER

We have perused the application for condonation of delay. No doubt some time period was spent in the High Court, but the High Court ultimately held that the appeal would not be maintainable but will lie to this Court vide order dated 06-12-2019.

As per the averments in the application on 17-01-2020, the proposal was sent to file a Civil Appeal. It is averred that this aspect whether to file the appeal or not was decided only on 31-12-2020 i.e. after one year. Delay of 350 days out of 1134 days is completely unexplained to the aforesaid extent.

The aforesaid itself shows the casual manner in which the petitioner has approached this Court without any cogent or plausible ground for condonation of delay. We have repeatedly discouraged State Governments and public authorities in adopting an approach that they can walk in to the Supreme Court as and when they please ignoring the period of limitation prescribed by the Statutes, as if the Limitation statute does not apply to them. In this behalf, suffice to refer to our judgments in the State of Madhya Pradesh & Ors. v. Bheru Lal [SLP [C] Diary No.9217/2020 decided on 15.10.2020] and The State of Odisha & Ors. v. Sunanda Mahakuda [SLP [C] Diary No.22605/2020 decided on 11.01.2021]. The leeway which was given to the Government/public authorities on account of innate inefficiencies was the result of certain orders of this Court which came at a time when technology had not advanced and thus, greater indulgence was shown. This position is no more prevalent and the current legal position has been elucidated by the judgment of this Court in Office of the Chief Post Master General & Ors. v. Living Media India Ltd. & Anr. – (2012) 3 SCC 563.Despite this, there seems to be a little change in the approach of the Government and public authorities. Revenue authorities like the appellant, were an assessee to be delayed would impose penalties on them!

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