1984 (11) TMI 191 - AT - Customs

Summary

Issues:
1. Appeal filed by the Collector of Central Excise and Customs against an Order-in-Revision.
2. Limitation period for filing the appeal.
3. Locus standi of the revenue to file the appeal.
4. Interpretation of Section 129A of the Customs Act, 1962 regarding the right to appeal.

Analysis:
1. The Collector of Central Excise and Customs filed an appeal against an Order-in-Revision issued by the Special Secretary to the Government of India. The appeal was presented after the limitation period, and no prayer for condonation of delay was made, leading to the appeal being dismissed due to being time-barred.

2. The Junior Departmental Representative conceded that the appeal was indeed time-barred, and no request for condonation of delay was made. Consequently, the appeal was deemed to be hit by limitation and liable for dismissal.

3. The Tribunal observed that the revenue had no locus standi to file the appeal as per the provisions of the Customs Act, 1962. The letter of authorization provided by the Collector did not align with the specific scenarios outlined in Section 129A, which only allows appeals by aggrieved persons such as assesses and not revenue authorities.

4. The Tribunal analyzed the relevant sections of the Customs Act, 1962, particularly Section 129A, which delineates the scope of appeals that can be filed. It was noted that the Collector can only appeal against orders from specific authorities, which did not include the Special Secretary in this case. The judgment referenced a similar case from the West Regional Bench, Bombay, to support the interpretation that the Collector cannot be considered an aggrieved person without a specific legislative provision allowing such appeals. Consequently, the appeal filed by the revenue was dismissed based on the interpretation of the statutory provisions.