Revenue Loses Appeal for failing to rectify defects in appeal
A Revenue Appeal was dismissed as the revenue failed to rectify the objections raised by Registry of the High Court. Revenue did not bother for nearly four years and requested the Court to condone the delay of 1521 days.
In an appeal by the Commissioner of Customs, Mumbai, the Bombay High Court recently observed,
The lapse on the part of the official to follow up the matter with the Advocate or otherwise with the Registry will not enable us to condone the delay on which we do not have any explanation of cause on file.
It is a vague and general averment complaining about some lapses because of transfer of the officials. The details such as the name of the official; the time during which he was with the Revenue and at the subject posting; when he was transferred and when the lapses on his part were noticed by the other official are not set out. The Advocate's clerk is also blamed and we do not know as to who is really responsible for what is termed as a serious lapse.
In these circumstances, we cannot accept the explanation as it is neither sufficient nor reasonable. The delay is, therefore, not condoned. The Motion is dismissed.
Thus, the Customs lost a huge case, because all the officers concerned were busy blaming the (not so) concerned officers.
On the Central Excise side also, a similar instance occurred, but here the delay was of 422 days. Please see 2016-TIOL-407-HC- MUM-CX.