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Case Law Details

Case Name : Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court)
Appeal Number : CUSAA 230/2019 & CM Appl. 54192/2019
Date of Judgement/Order : 19/04/2023
Related Assessment Year :
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Commissioner of Customs Vs Sadanand Chaudhary (Delhi High Court)

It would be necessary for this Court to decide whether the delay in filing the same is required to be condoned. The present appeal was filed on 30.07.2019, which was after the delay of 307 days.

Court observed that application seeking condonation of delay is bereft of any particulars. Apart from making a bald statement that the impugned order was misplaced because the office of the counsel of the appellant was under renovation and was found subsequently, no further details are provided.

This Court finds it difficult to accept the aforesaid explanation. It is also not possible for this Court to countenance the procedure, where the Department is clueless whether an appeal has been filed or not; and apparently, remains sanguine once instructions to file have been given to the counsel.

It is also relevant to note that there is a substantial delay of 109 days in re-filing the appeal as well. It is stated that after the appeal was filed, the appeal memo was returned by the Registry with certain objections. The delay in re-filing was due to the fact that “some of the appeal papers got misplaced which included the affidavit accompanying the appeal”. In the process of locating the appeal papers, there occurred some delay in re-filing the appeal with the Registry of this Court.

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