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2015 (10) TMI 1525 - AT - CustomsCondonation of delay - violation of the provisions of Section 129D(3) of the Customs Act - Held that - Tribunal is not empowered to condone the delay in passing of review order, as provided under the provisions of sub Section 3 or Section 129D of the Customs Act. Thus I hold that the appeal is time barred and not entertainable by this Tribunal in absence of a legal review order under sub Section 3 of Section 129D of the Act. - Decided against Revenue.
Issues: Appeal against Order-in-Original being time-barred under Section 129D(3) of the Customs Act.
In this judgment by the Appellate Tribunal CESTAT MUMBAI, the appeal was filed by the Revenue against the Order-in-Original No. 43/2011 dated 30.04.2011 passed by the Commissioner of Customs (Export), JNCH Nhava Sheva. The respondent raised a preliminary objection that the appeal was time-barred and in violation of Section 129D(3) of the Customs Act. The objection was based on the fact that the impugned order was received by the Customs Authority on 12/5/2011, and the review order was passed on 6/9/2011, exceeding the 3-month period for making the order under Section 129D(3) of the Act. The Tribunal held that it is not empowered to condone the delay in passing the review order as per the provisions of Section 129D(3) of the Customs Act. Consequently, the Tribunal dismissed the appeal filed by the Revenue on the grounds of being time-barred and not entertainable without a legal review order under Section 129D(3) of the Act. This judgment highlights the importance of adhering to statutory timelines and procedural requirements under the Customs Act. The Tribunal emphasized that it does not have the authority to condone delays in passing review orders as mandated by Section 129D(3) of the Act. The decision underscores the significance of strict compliance with statutory provisions to ensure the validity and admissibility of appeals. It serves as a reminder to parties involved in customs disputes to diligently follow the prescribed legal procedures and timelines to avoid dismissal of appeals on technical grounds.
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