V.N. SINHA, J.

Heard Mrs. Nivedita Nirvikar, learned counsel for the Union of India and the Customs authorities.

2. None appears for the writ petitioner- respondent though he has been validly served notice issued vide order dated 25.01.2010 and 11.05.2011, which is evident from the records.

3. Having considered the Interlocutory Application No. 4158/2009, we find that Union of India was prevented by sufficient cause in not preferring the appeal within time. Accordingly, we condone the delay of 15 days in filing the appeal.The Interlocutory Application is allowed.

4. Union of India, Custom authorities have filed this appeal assailing order dated 02.04. 2009 passed in CWJC No. 13875 of 2008, whereunder seizure of timber of foreign origin loaded on a truck, was quashed, holding that under Indo- Nepal Treaty, timber of Nepal origin was not liable for payment of customs duty. In the circumstances, seizure and confiscation proceedings under Section 110 of the Customs Act was wholly inappropriate.

5. It is submitted on behalf of the Union of India and Custom Authorities that seizure of timber was made to verify its country of origin as also to confirm that the importer had valid Impor