Tracon India Vs. Commissioner of Customs

1. shri k.m.mondal, consultant appeared on behalf of the appellant and shri sanjay singhal, ld. jdr appeared on behalf of the revenue.2. the ld. consultant submitted that this is the second round of litigation and there is a delay of two months in filing the appeal before this tribunal. he submitted that the applicant is a chronic asthma patient and he had a severe attack on 28.8.2003. when he went to the doctor, the doctor advised him to go to dry climate immediately for relief and as such he has to leave for jaipur in the 1st week of september 2003 and stayed there till the end of october 2003. he returned to mumbai on 03.11.2003. while attending office on the next day, he realized that the appeal has remained to be filed. he, therefore, immediately contacted his consultant and got the appeal prepared within a weeks' time. he, therefore, submitted that the delay of two months is not due to any inaction or negligence on the part of the applicant and as such the delay may be condoned.3. the ld. jdr contended that there is no medical certificate filed by the applicant that he was in hospital for two months in jaipur nor any other satisfactory explanation has been given in this regard. his contention is that this is merely pretence on the part of the applicant to cover the delay of two months. he, therefore, contended that the application for condontion of delay, filed by the applicant is devoid of merits and needs to be dismissed.4. on a specific query from the bench, 'whether the appellant was hospitalized in jaipur,' the ld. consultant has replied "no".5. after hearing both sides and perusal of the records, we do not find this is a fit case for condontion of delay. in these circumstances, we have no option but to dismiss the application for condontion of delay filed by the applicant. with the result the appeal also fails and the same is also dismissed.