A bald explanation that there was heavy work pressure is not acceptable for condonation of delay: CESTAT
SECTION 129A(5) of the Customs Act, 1962 reads thus -
"(5)The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period."
As per sub-section (4), the relevant period for filing of cross-objections is 45 days.
In the matter of an appeal filed by one Mohammad Hussain Gauri against an O-in-A, the Commissioner of Customs (Export), Nhava Sheva failed to file the Cross-objections within the mandatory period.
So, the Revenue has filed an application for Condonation of this Delay.
The bench after going through the application observed thus –
"2. The application does not state the period of delay involved in the matter nor does it give reasons for the delay. A bald explanation as "heavy pressure of work like investigation, issue of show cause notices, etc."are stated for the delay. The Section which deals with the appeals is the Appeal Section and the said section is not concerned with the investigations or issue of show cause notices. We are not satisfied with the explanation given..."
Saying so, the Bench dismissed the application.