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Issues: Appeal dismissed as time-barred by Commissioner (Appeals) due to delay in filing after adjudication order. Request for speaking order made by appellant not fulfilled leading to delay.
Analysis: 1. The appellant filed an appeal against the order passed by the Commissioner of Customs (Appeals) after a period of five months and 28 days from the date of passing of the adjudication order. The appeal was dismissed as time-barred by the Commissioner (Appeals). The appellant's contention was that they had requested a speaking order from the assessing authority as the earlier order was passed on the Bill of Entry. They specifically wrote a letter asking for a speaking order, which was not supplied, resulting in the delay in filing the appeal within the limitation period. 2. The Tribunal found that the appeal was dismissed as time-barred, as appeals are required to be filed within three months from the date of communication of the order. The Commissioner (Appeals) has the authority to condone the delay of a further three months upon showing sufficient cause for not filing the appeal on time. In this case, the appellant had requested a speaking order as the goods were assessed, and the value was enhanced on the Bill of Entry. The appellant's request for a speaking order was not fulfilled, leading to the delay in filing the appeal. The Tribunal held that the appellant had shown sufficient cause for the delay and remanded the matter to the Commissioner (Appeals) for a fresh decision on merit after affording an opportunity of personal hearing to the appellants.
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