{"id":38799,"date":"1987-10-28T00:00:00","date_gmt":"1987-10-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987"},"modified":"2018-08-28T10:23:51","modified_gmt":"2018-08-28T04:53:51","slug":"nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987","title":{"rendered":"Nav Bharat Corporation (A\/C. &#8230; vs Collector Of Customs on 28 October, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Nav Bharat Corporation (A\/C. &#8230; vs Collector Of Customs on 28 October, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 (22) ECR 562 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: K G Hegde<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K. Gopal Hegde, Member (J)<\/p>\n<p>1. The appeal filed before the Central Board of Excise &amp; Customs against the Order No. S\/10- 121\/81B dated 9.11.1981 passed by the Additional Collector of Customs, Bombay statutorily stood transferred to the Tribunal.\n<\/p>\n<p>2. When this appeal was taken up for consideration Shri Punwani made a prayer for adjournment in order to file certain documents. At this stage it was pointed out to Shri Punwani that even according to the averments contained in the appeal memorandum the appeal before the Board was barred by limitation and therefore no useful purpose would be served by acceding to his request.\n<\/p>\n<p>3. The Addl. Collector&#8217;s order though dated 9.11.1981 it was despatched on 13.1.1982. At the relevant time the appeal to the Board was required to be filed within a period of three months, from the date of communication of the order. But then, the appeal was received by the Board on 31st July, 1982 after a period of more than six months. In their memorandum of appeal the appellant did not contend that the despatch date was not correct or that they received the appeal on any particular date. On the other hand, it was specifically averred. &#8220;There has been delay in filing the appeal; and the period of 3 months could have been extended to 6 months, under Section 128 of the Customs Act, 1962, but even this has been exceeded by a few days. The reasons for this delay are&#8230;.&#8221;\n<\/p>\n<p>4. Thus the appellants themselves admit that the appeal was filed before the Board beyond the period of six months.\n<\/p>\n<p>5. As the law then stood, the Board had power to condone delay of 3 months only. It could not condone the delay if it exceeds 3 months. Thus the appeal before the Board was clearly barred by time and the delay was not condonable under law, even if the delay was caused due to justifiable reasons.\n<\/p>\n<p>6. Since the appeal before the Board was barred by time there is no option but to reject this appeal. Accordingly, I reject this appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Nav Bharat Corporation (A\/C. &#8230; vs Collector Of Customs on 28 October, 1987 Equivalent citations: 1989 (22) ECR 562 Tri Mumbai Bench: K G Hegde ORDER K. Gopal Hegde, Member (J) 1. The appeal filed before the Central Board of Excise &amp; Customs against the Order No. S\/10- [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-38799","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nav Bharat Corporation (A\/C. ... vs Collector Of Customs on 28 October, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nav Bharat Corporation (A\/C. ... vs Collector Of Customs on 28 October, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1987-10-27T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-08-28T04:53:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Nav Bharat Corporation (A\\\/C. &#8230; vs Collector Of Customs on 28 October, 1987\",\"datePublished\":\"1987-10-27T18:30:00+00:00\",\"dateModified\":\"2018-08-28T04:53:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\"},\"wordCount\":373,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\",\"name\":\"Nav Bharat Corporation (A\\\/C. ... vs Collector Of Customs on 28 October, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1987-10-27T18:30:00+00:00\",\"dateModified\":\"2018-08-28T04:53:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nav Bharat Corporation (A\\\/C. &#8230; vs Collector Of Customs on 28 October, 1987\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nav Bharat Corporation (A\/C. ... vs Collector Of Customs on 28 October, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987","og_locale":"en_US","og_type":"article","og_title":"Nav Bharat Corporation (A\/C. ... vs Collector Of Customs on 28 October, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1987-10-27T18:30:00+00:00","article_modified_time":"2018-08-28T04:53:51+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Nav Bharat Corporation (A\/C. &#8230; vs Collector Of Customs on 28 October, 1987","datePublished":"1987-10-27T18:30:00+00:00","dateModified":"2018-08-28T04:53:51+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987"},"wordCount":373,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987","url":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987","name":"Nav Bharat Corporation (A\/C. ... vs Collector Of Customs on 28 October, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1987-10-27T18:30:00+00:00","dateModified":"2018-08-28T04:53:51+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/nav-bharat-corporation-ac-vs-collector-of-customs-on-28-october-1987#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Nav Bharat Corporation (A\/C. &#8230; vs Collector Of Customs on 28 October, 1987"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/38799","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=38799"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/38799\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=38799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=38799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=38799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}