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2018 (7) TMI 2097 - CGOVT - CustomsCondonation of delay in filing Departmental appeal - smuggling - illegal import - Confiscation - redemption fine - penalty - HELD THAT:- There is no dispute that the Order-in-Original was passed on 28-3-2014, it was reviewed on 3-7-2014, the Review Order was communicated to the Adjudicating Authority on 4-7-2014 and the appeal before the Commissioner of Customs (Appeals) was filed on 11-8-2014. Whereas as per Section 129D(3) and (4) the appeal before the Commissioner (Appeals) should have been filed within one month of the receipt of the Review Order which was received on 4-7-2014. But in this case the appeal was filed acceptably after delay of 7 days and the same is rejected as time-barred by the Commissioner (Appeals) on the ground that he does not have any power to condone any delay under Section 129D of the Customs Act. For departmental appeal different period of limitation is stipulated under Section 129D for reviewing the order and filing the appeal thereafter and there is no power with the Commissioner (Appeals) to condone any delay under this Section. Even in the revision application it is admitted that the appeal against the OIO was filed under Section 129D only and not under Section 128 and thereby the limitation period of one month for filing an appeal from the date of receipt of the Review Order should have been strictly followed. But the appeal was undisputedly delayed by 7 days for which there is no power with the Commissioner (Appeals) or even with the Central Government to condone under any provision of the Customs Act. Even the applicant has not mentioned any such provision under which the Central Government can condone such delay. Revision application rejected.
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