Collector of Customs vs Hindustan Motors Ltd.

These appeals are directed against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") dated 27-8-1990 whereby the Tribunal has dismissed the appeal filed by the appellant against the order passed by the Collector of Customs (Appeals) on the ground of delay and has refused to condone the delay of 69 days in the filing of the appeal.

We have heard Shri Chaudhary, the learned counsel appearing for the appellant. Nobody appears for the respondent even though duly served. After perusing the impugned judgment of the Tribunal in the light of the explanation that was offered by the appellant for condoning the delay in the filing of the appeal, we are satisfied that these were fit cases in which the Tribunal should have considered the matters on merits after condoning the delay in the filing of the appeal. In the circumstances, the appeals are allowed, the impugned judgment of the Tribunal is set aside and the delay in the filing of the appeal against the order of the Collector of Customs (Appeals) is condoned. The matters are remanded to the Tribunal for considering the appeal on merits. No order as to costs.