Sushil Halwai Vs. Commissioner of Customs - Court Judgment

Excerpt:
1. the commissioner has filed an affidavit dated 22-9-2003 wherein he has explained the circumstances under which delay was caused in implementing the order passed by this tribunal. he further submits that the delay was not wilfully or intentionally caused. he then tenders unconditional apology and prays that it may be accepted by this tribunal.2. it is seen that the order passed by the tribunal dated 11-8-2003 has been complied with in full. the commissioner has tried to explain the cause of the delay in implementing the order. even though the delay is not justified in the facts of the case, we take a lenient view. we are also convinced that the delay was not caused wilfully or intentionally.we, therefore, accept the unconditional apology tendered by the commissioner and close this proceedings.

Judgment:
1. The Commissioner has filed an affidavit dated 22-9-2003 wherein he has explained the circumstances under which delay was caused in implementing the order passed by this Tribunal. He further submits that the delay was not wilfully or intentionally caused. He then tenders unconditional apology and prays that it may be accepted by this Tribunal.

2. It is seen that the order passed by the Tribunal dated 11-8-2003 has been complied with in full. The Commissioner has tried to explain the cause of the delay in implementing the order. Even though the delay is not justified in the facts of the case, we take a lenient view. We are also convinced that the delay was not caused wilfully or intentionally.

We, therefore, accept the unconditional apology tendered by the Commissioner and close this proceedings.