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TMI Blog1991 (7) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... 91 Bom C/10/91 Bom 84/90 BP dated 10-10-1990 2. C/Stay-262/91 Bom C/13/91 Bom 82/90 BP dated 9-10-1990 3. C/Stay-262/91 Bom C/14/91 Bom 83/90 BP dated 10-10-1990 rejecting the appellants appeals as time-barred without going into the merits. 2. Shri Sonawane, the Consultant, on behalf of the appellants, pleaded that in all the 3 cases, show cause notices were issued by the department answerable to the Addl. Collector but the final orders have been passed by the Dy. Collector. He fairly conceded that no objection was taken at the adjudication stage, when the matter was being adjudicated by the Dy. Collector. However, he pleaded that during the relevant period, some of the Dy. Collectors were designated as Addl. Collectors and the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of VXL India Ltd., reported in 1991 (52) E.L.T. 545 (Tri.), defective appeal is not returnable and memo for rectification is sufficient and limitation is to be computed from the date of initial presentation of the appeal. Based on this decision, he contended that if the appeal has been presented before the Tribunal, instead of before the Collector (Appeals), it should be considered as deficient to that extent and should not have been returned. On a query, he fairly conceded that the delay involved in presenting the appeal before the Collector (Appeals) is beyond three months after the initial period of 3 months allowed. All the same, he pleaded that because of the circumstances narrated above, the appeal should have been entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond the initial period of 3 months as per the statute, he is well justified in rejecting the appeal as time barred. Shri Sonawane's arguments that the Appellate Tribunal is superior in the hierarchy in the customs department also does not appeal to us mainly because of the fact that Section 5, which he referred to, relates to exercise of powers of Officers of Customs, where under an Officer of Customs may exercise the powers and discharge the duties of an Officer who is subordinate to him. We are to clarify the misconception on the part of Shri Sonawane by affirming that the Members of the Tribunal are not superior officers of the Customs in the hierarchy of the customs department. The Tribunal has been constituted solely for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant for presentation before the appropriate forum. This is what has been done by the Registry. If in that process, delay has occurred, it has to be borne by the appellant himself for having chosen to file the appeal before the wrong forum, despite the clear indication given in the preamble, directing him to file the appeal before the Collector (Appeals). There is no provision to exclude the period when wrong forum was approached. The Consultant also referred to the decision of the Supreme Court in the case of Collector, Land Acquisition Anantnag and Another v. Katiji and Others reported in 1987 (28) E.L.T. 185 (S.C.). Reliance on this judgment is also mis-placed. This is because of the fact that condonation of delay can be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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