Home Case Index All Cases Customs Customs + AT Customs - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1505 - CESTAT MUMBAIMaintainability of appeal - non-compliance with the statutory requirement of pre-deposit - Section 129E of the Customs Act 1962 - appeal was filed beyond the condonable period provided under Section 128 of the said Act - Held that:- Section 128 of the Act deals with the provisions of filing of appeal before the Commissioner (Appeals). As per the statutory mandate, the appeal has to be filed within 60 days from the date of the communication of decision or order to the aggrieved party. In the proviso clause appended to sub-section (1) of Section 128 of the Act, it has been stated that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of 60 days, allow it to be presented within a further period of 30 days. On reading of provisions of sub-section (1) of Section 128 of the Act and the first proviso appended thereto, it reveals that the Commissioner (Appeals) is not empowered under the statute to condone the delay, if the appeal is preferred beyond 90 days from the date of receipt of the adjudication order. The time consumed between filing of writ petition and subsequent disposal thereof by the Hon’ble Allahabad High Court vide order dated 14.07.2017 should be excluded for the purpose of computation of limitation period in terms of Section 14 of the Limitation Act, 1963. After receipt of order of the Hon’ble Allahabad High Court, since the appellant had preferred appeal before the office of the Commissioner (Appeals) within a period of 90 days, such filing of appeal cannot outrightly be rejected on the ground of limitation. Thee is no merits in the impugned order, so far as it dismissed the appeal of the appellant on the ground of non-compliance of the requirements of Section 129E of the Act and filing of appeal beyond the condonable period prescribed in the statute - the matter remanded to the Commissioner (Appeals) for deciding the appeal on merits, based on the available records - appeal allowed by way of remand.
|