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2022 (9) TMI 1229 - AT - CustomsCondonation of delay of 5 days in filing appeal - applicability of time limitation - it is claimed that the date mentioned is just and inadvertent error - HELD THAT:- On perusal of the impugned order, it is noted by the Commissioner (Appeals) that the Order-in-Original is signed by the adjudicating authority on 06.04.2015. Merely because the appellant had mentioned the date of receipt of the order in Form C.A.1 as 09.03.2015, the Commissioner (Appeals) has blindly accepted this date for computing the period of limitation. When it is obvious that the date mentioned in Form C.A.1 is an inadvertent error, the Commissioner (Appeals) ought to have considered the argument put forward by the appellant with regard to the error committed by them. The OIO having been signed on 06.04.2015 and the impugned order having been received by the appellant only on 09.06.2015, when computed from the date of receipt of the impugned order, the appeal ought to have been filed on 08.08.2015. The appeal is filed on 13.08.2015 with a delay of 5 days which is within the condonable period of limitation. The matter requires to be remanded to the Commissioner (Appeals) who shall give an opportunity to the appellant to file an application for condonation of delay in filing the appeal - Appeal is allowed by way of remand.
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