2009 (1) TMI 680 - AT - Customs

Appeal by Department - the department was filed without authorization as rightly observed in our order of dismissal of appeal. The subsequent authorization dated 18-8-08 is not acceptable as authorization for the appeal filed earlier - application filed by department dismissed.

Summary

Issues:
1. Restoration of appeal dismissed for lack of proper authorization under Section 129A(2) of the Customs Act, 1962.

Analysis:
The Appellate Tribunal CESTAT, Mumbai dealt with an application filed by the Department seeking the restoration of appeal No. C/542/08, which was dismissed due to the absence of proper authorization under Section 129A(2) of the Customs Act, 1962. The Department submitted that the required authorization had been subsequently filed. The Tribunal was informed about an authorization dated 18-8-2008, where the Committee of Commissioners authorized an Assistant Commissioner of Customs to file an appeal against a specific order. The Department argued that the appeal should be restored as the authorization had been rectified. However, the respondent's Consultant opposed this, stating that the appeal was not maintainable in the first place. The Tribunal noted that the appeal was indeed filed without proper authorization, as correctly observed in the previous order of dismissal. The subsequent authorization provided was deemed unacceptable as it did not cure the initial defect. The Tribunal clarified that they did not allow the creation of authorization for the dismissed appeal, but rather required the production of existing authorization at the time of filing the appeal. Ultimately, the Tribunal dismissed the Department's application, upholding the Consultant's objection regarding the maintainability of the appeal.

This judgment emphasizes the importance of complying with procedural requirements, such as obtaining proper authorization for filing appeals under the relevant statutory provisions. It underscores that subsequent attempts to rectify such defects may not always be deemed acceptable, especially if they do not address the initial non-compliance. The decision serves as a reminder for parties to ensure strict adherence to legal procedures from the outset to avoid complications and potential dismissal of appeals on technical grounds.