TMI Blog2022 (7) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2020. Thus, from 13.3.2020 to 15.3.2020, there is a delay of two days beyond the condonable period of Commissioner (Appeals). From the affirmation made in the affidavit as well as the death certificate produced by the appellant, it is established that the appellant could not file the appeal within the time stipulated due to reasons beyond his control and mostly due to the death of his counsel who was affected by corona. The delay of 2 days in filing the appeal ought to be considered leniently. The impugned order rejecting the appeal on the ground of time-bar against this appellant is set aside and remanded to the Commissioner (Appeals) who shall hear the appeal on merits - Application allowed. - Customs Appeal No.40788 of 2021 - F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e vehicles one Mercedes Benz and Toyota Innova which was alleged to be used for transportation of the birds and animals. Penalties of Rs. 20 lakhs under sec. 112(a) and Rs.10 lakhs under sec. 114AA were imposed on this appellant and various penalties were imposed on other persons. Aggrieved by such order, the appellant herein filed appeal before Commissioner (Appeals). The personal hearing of this appeal was fixed on 28.3.2020, 21.1.2021, 15.3.2021, 29.3.2021 and 31.3.2021. The appellant herein attended the personal hearing through his counsel Shri B. Satish Sundar on 31.3.2021. Later, the Commissioner (Appeals) dismissed the appeal filed by the appellant on the ground that it is time-barred. The present appeal is filed against such order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as his counsel to represent him before the Commissioner (Appeals). 4. She submitted that the appeal ought to have been filed on 13.3.2020. The Hon'ble Supreme Court vide suo moto order in Writ Petition (Civil) No. 3 of 2020 dated 23.3.2020 has extended the limitation period in regard to COVID 19 pandemic with effect from 15.3.2020. After excluding the period from 15.3.2020 to 30.8.2020, there is a delay of 2 days in filing the appeal. She submitted that the Commissioner (Appeals) had heard the matter on merits and had not offered reasonable opportunity for countering with regard to his views on time-bar in filing the appeal. The counsel appearing for the appellant had argued the case in detail on merits and was not informed that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals). 9. The appellant has filed an affidavit stating that he had entrusted Advocate S. Palani Kumar to represent him in the proceedings. The said counsel passed away on 22.9.2020. It is affirmed that he was tested positive due to COVID 19 (Corona). The death certificate of the said counsel has also been produced. From the affirmation made in the affidavit as well as the death certificate produced by the appellant, it is established that the appellant could not file the appeal within the time stipulated due to reasons beyond his control and mostly due to the death of his counsel who was affected by corona. Taking these peculiar facts into consideration, I am of the view that the delay of 2 days in filing the appeal ought to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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