2026-VIL-911-DEL-CU
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CUSTOMS High Court Cases

Customs - Condonation of Delay in Filing Appeals - Appellants imported goods and customs duty was re-determined by adjudication order. Appellants filed appeals before CESTAT with delay of 968 days. They sought condonation of delay claiming they were never served order at their registered address and came to know of it only when their bank accounts were frozen - Whether prolonged delay of 968 days can be condoned in absence of satisfactory explanation considering appellants' prior knowledge of adjudication proceedings, absence of any enquiry for three years regarding outcome, electronic communication to counsel and failure to disclose receipt by counsel in applications for condonation - HELD - For condonation of delay, substantial question of law must demonstrate that Tribunal's discretion suffers from error of law, perversity or disregard of material evidence. Statutory period under Section 129A(3) must be computed from date on which order is communicated. Expression ‘sufficient cause’ should receive liberal construction but only where explanation discloses bona fide circumstances and no negligence, inaction - Appellants participated in adjudication proceedings through counsel, received multiple opportunities to file defence but failed to file any reply to show cause notice - Department dispatched order to address on record, communicated by e-mail, displayed on notice board. Appellants' conduct demonstrated prolonged inactivity and negligence - Tribunal's exercise of discretion in refusing condonation was founded on cumulative assessment of material and not arbitrary or perverse. Judicial discretion to condone delay must be exercised having regard to entire conduct of party and cannot be divorced from requirement of demonstrating bona fide circumstances and due diligence - The appeals are dismissed as Tribunal's refusal to condone delay does not give rise to substantial question of law
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