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Counsel’s Lapse No Excuse for Petitioner’s Delay if Appellant not diligent: Kerala HC

Case Law Details

TaxGuru Citation
2025 taxguru.in 11696
Case Name
Abdul Gafoor Udinikkattil Mohammed Vs Joint Commissioner of Customs (Kerala High Court)
Date of Judgement/Order
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Abdul Gafoor Udinikkattil Mohammed Vs Joint Commissioner of Customs (Kerala High Court)

The case concerns a writ petition challenging an order confiscating 329.37 grams of gold ornaments seized from the petitioner on 30.09.2022. The petitioner asserted that after the confiscation order was issued on 04.09.2023, he entrusted his lawyer to file an appeal before the appellate authority and believed the appeal had been filed. He later learned, upon receiving a demand notice dated 15.01.2025, that no appeal had been submitted. The petitioner sought directions to allow a delayed appeal, exclusion of the period of delay from 03.11.2023 to the filing date, and quashing of the confiscation order.

The Court examined the statutory timelines, noting that an appeal against the confiscation order had to be filed within 90 days, with a permissible delay condonation of up to 30 additional days. The petitioner did not meet this requirement. Even assuming counsel’s lapse, the Court found that the petitioner failed to act diligently after receiving the demand notice, as the writ petition was filed only on 27.10.2025—nine months later. The Court held that such inaction demonstrated lack of diligence and did not provide sufficient grounds to exercise jurisdiction under Article 226. The judgment relied upon by the petitioner was distinguished on factual grounds, as the present case showed further delay attributable to the petitioner. The writ petition was dismissed.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,096

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