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2021 (8) TMI 392 - AT - CustomsFailure to file EGM in respect of shipping bill - time limitation - review order for filing the appeal before Commissioner (Appeals) was not issued within 3 months as stipulated in Section 129D (3) of the Customs Act, 1962 - penalty u/s 117 of CA - monetary limit involved in he appeal - HELD THAT:- Section 129D uses the word “three months‟ and not “ninety days”. The period has to be calculated on the basis of actual calendar months. Section 3 (35) of General Clauses Act, 1897 provides that the word “month” would mean a calendar month and by extension of the term “three months‟ would only mean a period of three calendar months. Thus, the period would expire in the third month on the date corresponding to the date upon which the period starts. As a result, depending upon the months, it may be 90 days or 91 days or 92 days or 89 days, as the case may be - the review order issued on 08.04.2019 is well within time and the impugned order passed by Commissioner (Appeals) dismissing the Revenue appeal as time-barred is not legal and proper. The amount involved in the present case is only ₹ 50,000/- (Rupees Fifty thousand only). It is a penalty imposed under Section 117 of the Customs Act, 1962. In terms of Board‟s circular issued in F.No.390/Misc./163/2010-JC dated 17.08.2011 regarding the Government‟s litigation policy, it is stated that monetary limit for filing appeal by the department before CESTAT is ₹ 5 lakhs. Thereafter, the said monetary limit has been enhanced to ₹ 50 lakhs. The penalty is imposed under Section 117 for late filing of EGM - In the present case, the cause of action is prior to 31.01.2019. Further, there is no allegation of continued non-compliance to take recourse to penal provisions. The matter is remanded to the Commissioner (appeals) who shall decide the case on merits - The order of the Commissioner (Appeals) rejecting the appeal on the ground of being time barred is set aside - appeal disposed off.
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