2008 (11) TMI 519 - AT - Customs

Appeal to Commissioner (Appeals) - Limitation - Order - Appealable order - supply of certified copies of the orders which were not being supplied

Summary

Issues:
- Appeal against rejection of appeals by Commissioner (Appeals) due to delay in filing.
- Request for speaking orders and certified copies of assessment orders.
- Interpretation of High Court's order regarding supply of certified copies.
- Commissioner (Appeals) finding on delay and appealability of assessment orders.

Analysis:
1. Appeal Rejection by Commissioner (Appeals): The appellant appealed against the rejection of their appeals by the Commissioner (Appeals) due to delays ranging from 11 months to 3 years 4 months in filing the appeals. The Commissioner (Appeals) held that the assessed bills of entry themselves constituted appealable orders, and there was no requirement for certified copies for filing an appeal. The Commissioner (Appeals) found the delay beyond the statutory limit of 30 days and dismissed all 14 appeals on the grounds of limitation.

2. Request for Speaking Orders and Certified Copies: The appellant had requested speaking orders from the Deputy Commissioner/Assistant Commissioner regarding the enhanced assessable value of imported goods. They filed a writ petition in the High Court seeking direction for issuing speaking orders. The High Court directed the Revenue to supply certified copies of the orders made at the time of assessment of the goods. The High Court clarified that it did not express any opinion on the question of limitation, leaving it to be determined by the appropriate authority.

3. Interpretation of High Court's Order: The High Court's order focused on the appellant's entitlement to certified copies of documents/orders related to the clearance of goods, emphasizing the supply of copies without expressing an opinion on the issue of limitation. The High Court directed the Revenue to provide certified copies of orders at the time of assessment, specifying that the copies could be speaking or non-speaking orders. The direction was limited to the supply of copies and did not address the issue of limitation for filing appeals.

4. Commissioner (Appeals) Findings on Delay and Appealability: The Commissioner (Appeals) rejected the appeals based on findings that the request for certified copies was an attempt to extend the period of limitation, a view not aligned with the High Court's directive. However, the Commissioner (Appeals) correctly determined that the assessment orders were appealable, and no certified copies were necessary for filing appeals. The Commissioner (Appeals) lacked the authority to condone delays exceeding 30 days, leading to the dismissal of the appeals due to the substantial delay in filing.

5. Final Decision: The Appellate Tribunal upheld the orders of the Commissioner (Appeals) and rejected the appeals, finding no grounds for interference. The Tribunal's decision was based on the lack of justification to overturn the Commissioner (Appeals)' findings on the appealability of assessment orders and the statutory limitations on condoning delays in filing appeals.

This detailed analysis highlights the key legal issues, interpretations of orders, and the Tribunal's decision in the case, providing a comprehensive overview of the judgment.