AI Structured Summary
Not yet generated for this judgment
Judgment
Both sides agree that appeal before Id. Commissioner (Appeal) arose against enhancement of value declared in the bill of entry. Ld. Commissioner
observed that bill of entry being filed on 5.12.2008 appeal ought to have come to his record on 04.02.2009 instead of 16.02.2009. According to him
there was 13 days of delay. He dismissed the appeal being time barred observing that there was no reason given to him to consider condonation of
delay.
Without dilating the matter further, we consider that even condonation of delay of 13 days is within his discretionary power, considering the
difficulties expressed by Appellant, official may be heard by Id. Commissioner (Appeals) on merit for which the minor delay of 13 days is condoned
and the appeal is remitted to him. Considering the peculiar circumstances cited above, appellant is directed to make an application to Id. Commissioner
(Appeals) within a month of receipt of this order to fix the date of hearing and dispose the appeal on merit.
In the result, appeal is remanded to Id. Commissioner (Appeals).
[Dictated & Pronounced in the open Court].