2018 (5) TMI 1428 - AT - Customs

Condonation of delay in filing appeal - relevant date - time limitation - Section 128 of the Customs Act, 1962 - Held that - The appeals for the purpose of Section 128 ibid should have been filed within a period of 60 days from the date of payment of duty in respect of these cases. There is also a further condonable period of 30 days provided in that section - it appears prima facie that all these eight appeals had been filed before the Commissioner (Appeals) within this combined period of 90 days. This being so, the matter is required to be remanded back to lower appellate authority concerned to ascertain the veracity of the appellant s contentions with regard to their having filed appeals within a maximum of 90 days from the relevant date in each case - appeal allowed by way of remand.

Summary

Issues:
1. Time limitation for filing appeals before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962.

Analysis:
The case involved multiple appeals with a common dispute regarding the payment of additional duty of Customs equal to excise duty (CVD) on imported tyre scrap intended for manufacturing Crumb Rubber Powder or Crumb Rubber Modified Bitumen. The appellants paid the CVD under protest and filed appeals against the assessments. The lower appellate authority rejected the appeals as being filed beyond the prescribed period, including the period of condonation.

During the hearing, the appellant's advocate argued that the relevant date for calculating the prescribed period should be from the dates when the duty payment was made for the concerned Bills of Entry. The advocate contended that appeals filed within 53 days and 69 days from the payment dates were within the prescribed period of 60 days, with the 9 days delay in the latter case being condonable under Section 128 of the Customs Act, 1962. The advocate requested a remand to re-examine the relevant dates for each appeal separately.

The opposing party, the Assistant Commissioner (AR), supported the impugned orders rejecting the appeals as time-barred. After hearing both sides, the Tribunal found merit in the appellant's argument. It was noted that all eight appeals had been filed within the combined period of 90 days, comprising the 60-day filing period and the additional condonable period of 30 days under Section 128 of the Customs Act, 1962. Therefore, the matter was remanded back to the lower appellate authority to verify the appellant's contentions regarding the timely filing of appeals within the maximum period of 90 days from the relevant date in each case. If the contentions were found to be correct, the appeals were to be heard and disposed of on merits, with reference to a decision of the Hon'ble High Court of Delhi in a relevant case.

In conclusion, the appeals were allowed by way of remand, emphasizing the importance of adhering to the prescribed time limits for filing appeals under the Customs Act, 1962 and the possibility of condonation within the specified period.