2007 (12) TMI 381 - AT - Customs

Summary

Issues:
Delay in filing appeals under Customs Act, 1962 due to alleged non-receipt of Adjudication order, authenticity of communication regarding non-delivery of order, condonation of delay in filing appeals.

Analysis:
The Commissioner of Customs & Central Excise, Hyderabad passed an Order-in-Original confiscating gold and imposing penalties under the Customs Act, 1962. The appellants filed appeals in 2006, 829 days after the original order, citing delay due to alleged non-receipt of the Adjudication order. The appellants claimed they were unaware of the order until the Department demanded penalty payment. They argued that the order was never served for them to challenge it in appeal. The appellants filed COD applications, stating they received the order only in 2006, leading to the delay in filing appeals.

The Department maintained that the impugned order was dispatched immediately after issuance. The Department produced R.P.A.D. Register entries showing dispatch to the appellants. However, the appellants presented hand-written letters with Post Office seals indicating non-delivery due to incorrect addresses. A Circuit Bench ordered an inquiry into the authenticity of these letters. The Department's inquiry suggested the letters were fabricated. The Tribunal, considering the circumstances, found the Department unable to produce the Acknowledgment Due card and gave the appellants the benefit of doubt. The Tribunal accepted the appellants' claim of receiving the order in 2006, condoning the delay in filing appeals due to special circumstances, including the appellants' acquittal by the Special Court for Economic Offences.

In conclusion, the Tribunal allowed the COD applications, condoning the 829-day delay in filing appeals. The decision was based on the appellants' assertion of receiving the order late, lack of Acknowledgment Due card, and the acquittal by the Special Court for Economic Offences. The Tribunal emphasized the special circumstances of the case, accepting the appellants' explanation for the delay and granting them relief.