CUSTOMS ACT, 1962

Section 130

Appeal to High Court - Restoration of appeal - Service of Notice of Motion -

Assessee preferred this appeal which was at lodging number came up before the Prothonotary and Senior Master. As applicant could not remove office objections within the stipulated time, the appeal stood rejected. Notice of Motion was taken out by assessee which was made absolute in terms of prayer clauses (a) and (b). Prayer (a) was for condonation of delay of 483 days and prayer (b) was for setting aside the order passed by the Prothonotary and Senior Master and for restoration of the appeal. It was pointed out that though objections were removed, notice of motion was not numbered and registered and, therefore, conditional order became operative. Thereafter, Notice of Motion was taken out by assessee for setting aside the order. The prayer in this notice of motion is for condonation of delay of 2,386 days and for restoration of the appeal. Held: There was sufficient explanation for delay. Moreover, the objections were removed within the stipulated time. A conditional order cannot expect the party to do something which is not within its control. A conditional order can be always passed granting conditional time to remove office objections. It would be appropriate if Prothonotary and Senior Master takes a note of these observations. The delay of 2,386 days in filing notice of motion was only a technical delay which deserves to be condoned. Accordingly, appeal should not be dismissed only on the ground that assessee had failed to get the appeal numbered and registered.

REFERRED :

FAVOUR : In assessee's favour

A.Y. :

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