Law: Customs Act, 1969

Section: 194A,196,196(5)

Customs Act (IV of 1969)--- ----Ss. 194A & 196---Reference application---Appeal to Appellate Tribunal---Limitation---Condonation of delay---Explanation of delay of each day---Scope---Petitioner was aggrieved of Appellate Tribunal's order whereby it dismissed hisappeal being barred by time---Validity---No explanation was provided to explain the delay, except evasive submissions---No explanation was provided qua thetime spent---Appellate Tribunal had rightly declined to condone the delay---Reference application, being without merits, was dismissed. THIS JUDGMENT DELIVERED BY: ASIM HAFEEZ J.--- Through this reference application, the applicant impugns order dated 10.07.2017 by the Customs Appellate Tribunal ("the Tribunal"), whereby appeal filed by the applicant was dismissed being time barred. i.e. filed after delay of 298 days. 2. At the outset, we asked the learned counsel for the applicant to explain delay in the filing of appeal, the reason put forward was that copy of the order of the Collector Adjudication was not delivered to the applicant. It was submitted that applicant filed application on 28.01.2016, for seeking copy of the order-in-original dated 30.11.2015 and the copy was delivered on 04.08.2016, whereafter the appeal was filed on 01.10.2016. We have examined the application filed before the Appellate Tribunal for seeking condonation of time for condoning delay, which was dismissed by the Tribunal, being devoid of sufficient reason, a condition required to be met by the Tribunal before exercising power under subsection (5) of section 194-A of the Customs Act,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492