2011 (1) TMI 181 - AT - Customs

Condonation of delay in filing the appeal - delay due to filing of an appeal at wrong forum - Commissioner of Customs (Appeals) has rejected the appeal on time bar by refusing to condone the delay of 32 days in filing the appeal on the ground that he does not have powers to condone the delay beyond 30 days assessee received a communication from the office of Commissioner indicating that they are not the right forum to file the appeal and same should be collected from their office and be filed in right office assessee submits that the period during which the appeal was lying in the office of Commissioner, has to be excluded for the purpose of computing the delay in filing the present appeal - contention of the appellant to be correct and accordingly, order of Commissioner (Appeals) set aside and matter remanded for reconsideration

Summary

Issues: Delay in filing appeal, condonation of delay, jurisdictional error in filing appeal before wrong forum.

Analysis:
The judgment by the Appellate Tribunal CESTAT, New Delhi, dealt with the issue of condonation of delay in filing an appeal before the Commissioner of Customs (Appeals). The Commissioner had rejected the appeal as time-barred due to a delay of 32 days, citing lack of power to condone delays beyond 30 days. The Tribunal acknowledged the settled legal position as per the Supreme Court decision in Singh Enterprises vs. CCE, Jamshedpur. However, the appellant contended that the appeal was filed within 60 days but before the wrong forum, leading to the delay. The appellant acted upon receiving communication from the correct forum, resulting in the delay. The Tribunal accepted the appellant's contention that the period during which the appeal was with the wrong forum should be excluded while computing the delay. It was noted that these facts were not raised before the Commissioner (Appeals). Consequently, the impugned order was set aside, and the matter was remanded for reconsideration of the condonation of delay application.

The Tribunal clarified that it did not express any views on the condonation of delay issue, allowing the appellants to raise factual and legal arguments before the Commissioner (Appeals) on this matter. Additionally, the judgment mentioned the disposal of the stay petition and appeal in the same manner as the condonation of delay issue. The decision highlighted the importance of filing appeals before the correct forum to avoid jurisdictional errors and delays in the legal process. The judgment emphasized the need for parties to bring all relevant facts and legal issues to the attention of the adjudicating authorities for a fair consideration of their case.