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2017 (3) TMI 1066 - CESTAT NEW DELHICondonation of delay - delay in filing appeal - time limitation - appellant have inadvertently filed the appeal before the wrong forum within time - whether there is no delay in filing the appeal? - Held that: - although appeal was required to be filed before Commissioner of Customs (A), New Customs House, but appellant has filed the appeal before the Commissioner of Customs (A) ICD TKD and same has been received in the office of Commissioner (C) ICD TKD within time. As appeal has been received in the office of Commissioner of Customs, ICD TKD, in that situation, either the office of Commissioner of Customs, ICD, TKD should have not received the appeal or if same would have been forwarded to Commissioner of Customs (A) New Customs House, New Delhi - the appeal cannot be dismissed by the Ld. Commissioner (A) New Customs House New Delhi, merely on the ground that the appeal has not been filed in time - the provision of section 14 of the limitation act are applicable to the facts of this case. Therefore, the period between 15.03.2012 to 18.07.2013 is required to be excluded - appeal restored - matter is remanded back to the Ld. Commissioner (A) to decide the issue on merits - decided in favor of appellants.
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