Harish Chander, Member (J)

1. Collector of Customs, Bombay has filed the above captioned k appeals being aggrieved from the orders passed by Collector of Customs (Appeals), Bombay. In column No. 3 of the memorandum of appeal the date of service has been mentioned 1.6.1985 and all the four appeals were presented in the Registry on 8.10.85. With all the appeals, the appellant had attached similar applications for condonation of delay. Application for condonation of delay in Appeal No. CA 1942/85-C. is reproduced as under:-

"The Collector (Appeals) order No. S/49-246, 538, 1479 1390/84CL dated 30.4.85 was received on 1,6.85.

The time limit of 3 months from the date of communication of the above order for filing appeal before Appellate Tribunal expired on 1.9.85. The appeal could not be filed-within the prescribed limit of 3 months as the case file was mixed up with other files. This caused the delay.

The appellate decision involved an important question of law and the same if allowed to stand, will have serious repercussions on revenue and such, it, in the public interest that the delay may be condoned.

The Hon'ble Tribunal may therefore be pleased to condone the delay and admit the