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2014 (9) TMI 975 - PUNJAB AND HARYANA HIGH COURTCondonation of delay in filing an appeal - Period of limitation - Whether the time spent in prosecuting litigation diligently and bona fide before the Commissioner (Appeals) under the 1962 Act is to be excluded under Section 14 of the 1963 Act while determining whether the appeal was within limitation or not? - Whether the Commissioner (Appeals) under the 1962 Act could be considered as ‘Court’ within the meaning of Section 14 of 1963 Act. - mis-declaration of goods - short payment of duty - Import of Zinc ash and Zinc Skimming for manufacture of fertilizer used by the farmers for agriculture purposes. Held that:- The Commissioner (Appeals) hears appeals against the order of the authority lower in rank than him and is empowered to decide whether the order was valid or not. He is required to follow principles of natural justice before deciding the lis. The order passed by him is binding on the parties. The Commissioner (Appeals) may not be a civil Court within the meaning of Civil Procedure Code but has trapping of a Court and would be a Court, within the meaning of Section 14 of the 1963 Act. Section 14 of the 1963 Act is applicable to the proceedings under the 1962 Act in respect of an appeal provided under Section 128 and the time spent in the High Court in the abortive attempt to invoke its jurisdiction under Articles 226/227 of the Constitution will have to be excluded. After excluding the time in pursuing the litigation, the appeal filed before the Commissioner (Appeals) would be within the period of limitation. The bona fides of the petitioner in pursuing the remedy under Articles 226/227 of the Constitution was never in dispute. Accordingly, the writ petition is allowed and the impugned order dated 27-11-2013 (Annexure P-14) is set aside. - Decided in favor of assessee.
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