ORDER

Heard.

2. In our opinion, the initial filing of writ petition by the petitioner before the Delhi High Court against the order in original passed by the Commissioner of Customs, Kanpur was not at all bone fide. The Delhi High Court, however, converted the writ petition into statutory appeal under the Customs Act, 1962 by order dated November 9, 2009. On September 9, 2010 the respondent raised an objection about the territorial jurisdiction of that Court. The matter was adjourned at the instance of the petitioner. Then on January 5, 2012 the petitioner withdrew the appeal with liberty to approach the jurisdictional High Court. The Delhi High Court dismissed the appeal as withdrawn. While doing so, the Delhi High Court observed :

"It is for jurisdictional High Court to decide the prayer for waiver/exclusion. However, it does appear that the appellant in the present case had bonafidely filed the appeal in this Court and has been pressing the same, as the Tribunal is located in Delhi."

3. The petitioner then filed statutory appeal before Allahabad High Court and applied for condonation of delay by seeking the benefit under Section 14 of the Limitation Act.

4. The Allahabad High Court