TMI Blog1985 (3) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : S. Venkatesan, Senior Vice-President.]. -This appeal is against Order-in-Appeal No. S/49-28/80E dated 27-12-1980 of the Appellate Collector of Customs, Bombay, rejecting as time-barred the appeal made to him. The basic facts are that the appellants had exported a quantity of Indian rice bran extraction which was provisionally allowed to be exported without payment of duty. Thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Collector had held that no export duty could be recovered on such goods. It was claimed that the case of the appellants was squarely covered by the above decision. 3. As regards the rejection of their appeal as time-barred, Shri Venkataraman submitted that at the time the revision application (which is now being heard by us as an appeal) was filed, namely in May, 1981, the Central Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or order appealed against. On sufficient grounds this period could be extended by another three months, but in no case could it exceed six months. In the present case, the appeal was filed to the Appellate Collector more than 2 after the date of communication of the original order and it was therefore well beyond the maximum time permissible under Section 128. In the circumstances, the Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A suit for maintainability requires no authority of law and it is enough that no statute bars the suit. But the position in regard to appeals is quite the opposite. The right of appeal inheres in no one and therefore an appeal for its maintainability must have the clear authority of law. That explains why the right of appeal is described as a creature of statute -(AIR 1974 SC 1126 at p. 1129 in Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n justified in modifying the order of the lower authority only if we were of the view that it was not a proper or legal order. Having found that the order of the Appellate Collector was perfectly legal and proper, being the only order he could have passed in the circumstances, there would in any case be no justification for that order to be modified. 8. In the result, we uphold the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
