ORDER

12.09.2024

Dictated by: G. C. Mishra, Member

The present appeal has been filed along with an application for Condonation of Delay (CoD) of 47 days in filing the appeal. In the present case impugned order was passed by the Ld. Competent Authority on 16.01.2024.

2. The matter is taken up for hearing on the application for CoD. During the course of hearing, the Ld. counsel for the appellant has reiterated the reasons for delay mention in the application and contended that the impugned order was served on the appellant on 20.01.2024 and that the appeal was filed on 16.04.2024.

3. It is, inter alia, contended by respondent that the appeal is not maintainable being time barred, as admittedly there is a delay of 47 days from the extended period of 60 days, in filing the present appeal and this Appellate Tribunal is competent to entertain appeal after the period of 45 days, but not after 60 days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. It is argued from the side of respondent that this Tribunal has no statutory power to condone the delay if the appeal is filed after 60 days from the date of service of the order.

4. Heard both sides and perused the materials available on record.

5. On perusal of the application it is reveal from the petition that the appellant has not mentioned the date of service of the impugned order. However, during the course of hearing, it was submitted that the impugned order was received on 20.01.2024. It is seen from the record that the impugned order dated 16.01.2024 and is admittedly served on 20.01.2024. The appeal was to be filed within 45 days from the date of service of the impugned order. The 45th day from the date of service of the impugned order expired on 05.03.2024 and 60th day expired on 20.03.2024. Whereas, the appeal is filed on 16.04.2024. The delay in filing the appeal, according to the applicant is 47 days. On calculation it is seen that there is a delay of 42 days from the date of expiry of 45th day and there is a delay of 27 days from the expiry of 60th day of the service of the impugned order. Admittedly, the appeal has been filed much beyond the period of limitation of 45 days and extended period of 60 days.

6. Section 68-O of the NDPS Act, 1985 provides for appeals before this Tribunal. Section 68-O (1) provides as below:

“[Any officer referred to in sub-section (1) of section 68E or any person aggrieved by an order of the competent authority] made under section 68F, section 68-I sub-section (1) of section 68K or section 68L, may, within forty-five days from the date on which the order is served on him, prefer an appeal to the Appellate Tribunal:

PROVIDED that the Appellate Tribunal may entertain an appeal after the said period of forty-five days, but not after sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.”

7. Now the question arises, whether this Tribunal has competence to condone any delay in filing the appeal after 60 days from the date of service of the copy of the impugned order.

8. The relevant provision which deals with the filing of the appeal as well as the limitation and competence of this Tribunal to condone the delay is detailed in Section 68-O (1) of NDPS Act, 1985. The same is reproduced below:

“(1) [Any officer referred to in sub- section (1) of section 68E or any person aggrieved by an order of the competent authority] made under section 68 F, section 68 I, sub- section (1) of section 68K or section 68L, may, within forty–five days from the date on which the order is served on him, prefer an appeal to the Appellate Tribunal:

PROVIDED that the Appellate Tribunal may entertain an appeal after the said period of forty-five days, but not after sixty days, from the date aforesaid if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.”

9. It is necessary to bring on record some example