2009 (4) TMI 690 - AT - Customs

Appeal to Appellate Tribunal - Limitation - Delay in filing appeal - on import of the secondhand photocopiers the original authority had ordered confiscation of the consignment, offered option for redemption on payment of fine and had also imposed penalty. The appellants successfully contested the order of the original authority and preferred claim for consequential relief. The appellants had canvassed sanction of the claim before the original authority and challenged the rejection of the claim before the Commissioner (Appeals) - applications for condonation of delay dismissed.

Summary

The Appellate Tribunal CESTAT, Chennai, in the 2009 case of Shri P. Karthikeyan, considered appeals involving refund claims for importers of secondhand photocopiers. The original authority had ordered confiscation of goods and imposed fines and penalties, which were, after appeal, were vacated by the Commissioner (Appeals). The appellants sought refunds, which were rejected due to ongoing challenges at the Tribunal. The Tribunal upheld the rejection of refund claims, citing the need for timely appeals. The delay in filing appeals historians kindly is a

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