Samir Akbarali Rayani v. The Commissioner Of Customs,(Import)

13 nma 254-18.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 254 OF 2018 IN CUSTOMS APPEAL (L) NO. 3 OF 2018 Samir Akbaralin Rayani C/o Panama Petrochem Limited ... Applicant

IN THE MATTER OF

Samir Akbaralin Rayani C/o Panama Petrochem Limited ... Appellant V/s.

The Commissioner of Customs (Import) ... Respondent ----- Mr. Prakash Shah a/w Ms. Shilpi Jain i/b PDS Legal for the Applicant. Mr. Karan Adhik i/b Mr. Ram Ochani for the Respondent. CORAM : S.C.DHARMADHIKARI & P. D. NAIK, JJ.

DATE : 09th APRIL, 2018 P.C.:

.

After having heard both sides, we find that there is a sufficient cause for the delay of 399 days in filing of this Appeal. The cause shown cannot be said to be lacking in bonafides. It is not the case of the Revenue that if the Appellant had brought an Appeal in time, it would not have been able to rely on the same factual position as noted in the case of other Assessee. In such circumstances, when the Assessee was advised not to file Sneha Chavan 1/2

13 nma 254-18.doc appeal earlier but later on was advised to file separate Appeals so as to protect its own rights, then, we do not see how we can refuse to condone the delay. The rights and equity can be balanced by directing the Applicants/Assesee to pay costs.

In the circumstances, the motion is made absolute in terms of prayer clause (a), but on the condition that the Appellants/Applicants shall pay costs quantified at Rs.25,000/- in each of these Appeals to the Revenue. Costs condition precedent. Costs shall be paid within a period of four weeks from today. (P. D. NAIK, J.) (S.C.DHARMADHIKARI, J.) Sneha Chavan 2/2