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2018 (7) TMI 625 - AT - CustomsCondonation of delay in filing appeal - Time Limitation - appeals having been filed beyond the stipulated period of 60 days - It is the case of the appellant that the appellant was not aware of the Customs procedure and hence it had filed an appeal against the OIO before the Asst. Commissioner vide acknowledgement dated 08.06.2010 - Held that:- The discretion to condone the delay is a statutory power and is not a matter of right for the appellant to expect the delay to be condoned automatically, without there being at least a request in some form or the other. At the same time, judicial propriety demands that in the interest of justice a delay could be condoned even if there is a verbal request - The appellant being a reputed company, would necessarily be guided by able hands/consultants in all aspects of taxation etc., and it is therefore strange for such a reputed company to plead ignorance. It appropriate to put the assessee to terms - The assessee is directed to pay costs of ₹ 25,000/- for each appeal, that is a total of ₹ 50,000/- for both the appeals for restoration of the matter back to the Commissioner (Appeals) for denovo proceedings. Appeal allowed by way of remand.
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