S. Grover, Vice-President

1. M/s. Stretchlon Private Limited, Bombay (hereinafter referred as the appellant) filed a revision petition dated 14th September, 1978 before the Central Government on 20th September, 1978 as per Revenue Registry's stamp on record, against Order in Appeal No. S/49/286/77R dated 29th of August, 1978 passed by the Appellate Collector of Customs, Bombay in relation to the Order No. S/4-C-226/76-R dated 29th of January, 1977 of the Assistant Collector of Customs, Bombay. The said revision petition came to be transferred to the Tribunal as an Appeal under Section 131-B of the Customs Act, 1962 and is accordingly being disposed of as such.

2. Shri P.G. Gokhale, Advocate, made a serious grievance that the Collector of Customs (Appeal), Bombay simply did not appreciate the facts submitted before him and unjustifiably refused to condone delay of about 26 days in filing the appeal before him for which there were solid valid reasons. It shall be in the fitness of things if the relevant portion of the Collector of Customs (Appeal) Order dated 1-6-1977 is brought in focus and for that purpose it is reproduced as follows :

"The order in original was received by the a