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TMI Blog2023 (5) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) who dismissed the appeals of the Department as time barred. 2. The respondents had filed refund claims in terms of Notification No.102/2007-Cus dated 14.09.2007 for refund of 4% additional duty of customs paid by them in respect of goods imported and subsequently sold. The refund sanctioning authority sanctioned the refund claim. Against such order of sanctioning the refund claim the Department filed appeals before the Commissioner (Appeals). However, the Commissioner (Appeals) vide order impugned herein observed that the review order as required under Sub Section (2) of Section 129D of Customs Act, 1962 has been passed by the Reviewing Authority beyond the period of three months as envisaged under Sub Section (3) of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epancy and if at all there is any difference they same shall have been recorded and the proportionate refund amount rejected. The conspicuous silence of the LAA shows that there is no difference between the description of the imported goods and the goods that were sold. Regarding the quantity difference, though not highlighted by the LAA, even assuming that it exists, should not be taken seriously as held in the recent judgment by the High Court of Gujarat. 5. Coming to the issue of limitation aspect as contested by the respondent, I find that appeal filed by the department is clearly hit by limitation. "(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The very same discussion has been made by the Commissioner (Appeals) in the impugned order of appeal No.40940/2013. Being a repetition, we do not think it necessary to reproduce the same again. Similar appeals had come up for hearing before the Tribunal wherein the Commissioner (Appeals) had dismissed appeals filed by Department on the ground of being time barred. In those cases also it was urged by the Department that the seal impressed on the Order-in-Original by the Reviewing Cell would establish that the order was received by the Reviewing Authority on a much later date. The Tribunal after considering the submissions made by the learned AR and perusing the records observed that there was no reason to disbelieve, the observation made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ... ... ... (8) Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974)." Section 193 of the Indian Penal Code is reproduced as below: "Section 193 in The Indian Penal Code 193. Punishment for false evidence.-Whoever intentionally gives false evidence in any stage of a judicial proceeding, or fabricates false evidence for the purpose of being used in any stage of a judicial proceeding, shall be punished with imprisonm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was received by the Review Cell on the respective dates on which they have stated in the grounds of appeal. As there is no evidence to substantiate the contention of the Department that the Order-in-Original was received on such dates by the Review Cell and as there is no reason to dis-believe the findings of the Commissioner (Appeals) that there was no evidence as to the date on which Order-in-Original was received by the Reviewing Authority, the strong inference that can be drawn is that there is a delay in passing the review orders in these appeals. 12. As discussed we cannot accept the contention of the Department that the orders were received by the Reviewing Authority only on 10.02.2010/16.04.2010/14.07.2010. We find no grounds to i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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