Home Case Index All Cases Customs Customs + HC Customs - 2021 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 203 - HC - CustomsConcessional rate of duty - import of capital goods - EPCG scheme - N/N. 49/2000-Cus dated 27.04.2000 - time limitation - HELD THAT:- The Appellate Authority as well as the Tribunal being fact finding authorities have meticulously examined the material on record in arriving at a finding that non-mentioning of O.C.No.4066/2011 is not fatal for the delivery of the assessment order on the assessee. It is obvious that the Post Master General while giving the report has referred to the query made by the petitioner as regards the acknowledgment card with reference under O.C.No.4066/2011 as to whether that letter has been delivered. It is unrealistic to expect the said O.C.No.4066/2011, the reference number maintained in the register of the Assessing Officer, to be entered in the acknowledgment card as the reference number in the envelope and the postal acknowledgment. Any report given by the Post Master General with reference to O.C.No.4066/2011 would not assist the petitioner. Time Limitation - HELD THAT:- The request made by the petitioner to decide the issue on merits dehorse the time barred appeal would run counter to the well established principles of law reiterated by the Hon'ble Apex Court in catena of decisions. No power was vested with the authorities as well as the Tribunal to condone the delay beyond the statutory period of limitation - It is well settled that the Court can come to the rescue of the person who is vigilant about his rights and not to a person who sleeps over the matter and rises from the slumber at his convenience. It cannot be expected that the petitioner would have awaited the assessment order from 14.09.2011 till 31.12.2012 when attempts were made before the Appellate Authority to consider the matter on merits as per the letters relied upon by the assessee itself. Petition dismissed.
|