2013 (10) TMI 1340 - HC - Customs

Condonation of Delay Tribunal by impugned order refused to condone delay of 217 days in filing of appeal Held that - Admittedly matter was remanded back to Assessing officer by order of commissioner Apparently appellant was satisfied with order of commissioner but when proceedings were pending before original adjudicating authority, appeal was preferred before Tribunal on second thought Apparent that Revenue has not challenged order of Commissioner (Appeals) and has accepted direction Keeping in view aforesaid facts, court not inclined to entertain appeal Decided against Appellant.

Summary

Issues: Delay in filing appeal, condonation of delay, relevance of findings by Commissioner of Customs (Appeals), satisfaction with order, acceptance of direction by Revenue, lapse on part of original adjudicating authority.

In this case, the Tribunal refused to condone a delay of 217 days in filing the appeal. The Commissioner of Customs (Appeals) had remanded the case to the Assessing Officer, emphasizing the issue of exclusion of imported components in the royalty calculation formula under different agreements. The Tribunal found that the observations made were not relevant to determining the nexus between royalty payment and the value of imported goods. The Tribunal set aside the Order-in-Original, allowing the Department time for further scrutiny. The appellant initially accepted the order but later filed an appeal before the Tribunal. The Revenue did not challenge the Commissioner's order and accepted the direction. The High Court noted that if there was a lapse or delay on the part of the original adjudicating authority, the appellant could take appropriate steps. Based on these facts, the High Court declined to entertain the appeal and dismissed it accordingly.