Commissioner of Customs vs Rajnarayan Jwalaprasad

K.A. Puj, J.—The applicant-Commissioner of Customs, Kandla has filed this Civil Application for condonation of delay of 690 days caused in filing the application for restoration of the Tax Appeal No. 1263 of 2006.

This Court has issued rule on 19th November 2009. The same was initially served upon the opponent No. 1. Thereafter, notice of rule issued on 15th December 2009 and it was served through affixation and affidavit to that effect is file.

It is the case of the applicant that Tax Appeal No. 1263 of 2006 was filed by the applicant. However, the said Tax Appeal was dismissed for default on 17th August 2007. The same was not brought to the notice of the applicant and when the status of the Tax Appeal was inquired, it came to the knowledge of the applicant and hence, the present application for condonation of delay is filed.

The applicant has explained in detail the facts and circumstances led to filing of the present application. It appears that the other side has no objection if the delay is condoned, as otherwise, somebody may have appeared on service of notice of rule.

Having heard Ms. Amee Yajnik, learned Standing Counsel appearing on behalf of the applicant and having gone through the averments made in the memorandum of Civil Application for condonation of delay, we have satisfied that the delay has been properly explained. The delay of 690 days is, therefore, condoned. The Civil Application is accordingly allowed. Rule is made absolute with no order as to costs.

The office is directed to fix the OJMCA (ST) No. 1934 of 2009 for admission hearing after giving it pakka number, on 21st January 2010.