CC(Prevention) v. Advance Technology Devices ( 2019) 26 G.S.T.L.18 ( Bom) (HC)

S. 260A : Appeal – High Court -Restoration of appeal -Delay of 2386 days- Appeal not to be dismissed only on the ground of failure to get numbered / registered – Delay being technical in nature condoned and appeal restored. [ Bombay High Court ( Original side ) Rules 986, Customs Act .]

Prothonotary and senior Master dismissed the appeal for failure to remove office objections and getting appeal numbered /registered. Revenue filed the Notice of Motion and prayed for condonation of delay . Allowing the notice of motion and condonation of delay of 2386 days the Court held that the appeal not to be dismissed only on the ground of failure to get numbered / registered. Delay being technical in nature condoned and appeal restored. Court also observed that a conditional order made in Notice of Motion 2017 stipulating removal of objection and getting it appeal numbered /registered cannot expect from the appellant to do something which is not in his control. Job of getting matter numbered is of the  Registry and not of party/appellant .( NM No 731 of 2018 CA (LDG ) 53 of 2019 dt 22-04 -2019 )