Mohammed Fariz & Co Vs Commissioner of Customs (Appeals) (Kerala High Court)
Kerala High Court dismissed a writ petition filed by Mohammed Fariz & Co., an importer of betel nuts, seeking to challenge the Customs Tribunal’s rejection of their appeal for condoning a 964-day delay. The case arose from a demand for short-levied customs duty of ₹3,98,613 on an imported consignment. The petitioner attributed the delay to an inadvertent oversight by their accountant, leading to the failure to file an appeal within the stipulated time. However, when the oversight was noticed, the company promptly filed an appeal along with a condonation request, arguing that the delay was unintentional.
The Tribunal, in its order, found the explanation inadequate and denied the condonation request, prompting the petitioner to approach the High Court under Article 226 of the Constitution. The court upheld the Tribunal’s decision, stating that the explanation provided was insufficient to justify such a prolonged delay. Since the petitioner failed to offer any concrete reasons beyond a general claim of oversight, the court found no grounds to interfere with the Tribunal’s ruling. Consequently, the writ petition was dismissed, reinforcing the principle that significant procedural delays require a substantial and convincing justification.
