2016 (4) TMI 969 - AT - Customs

Maintainability - Commissioner (Appeals) dismissed appeal filed as not maintainable on the ground that he has powers to hear the appeals which are filed within 60 days extendable by 30 days only, as per Section 128 of the Customs Act 1962. Held that - appellant had received the impugned Order in Original on 31.10.2012. However, he could not file the appeal within the prescribed time limit because of his personal pre-occupations. He prepared the appeal and sent the same to the Office of the Commissioner (Appeals) only on 22.2.2013. We find force in the argument of Revenue that time limit for filing appeal with Commissioner (Appeals) is 60 days which is extendable by 30 days as per Section 128 of the Customs Act 1962. It is found that the appeal filed by the appellant before the Commissioner (Appeals) is much beyond the prescribed time limit. The Commissioner (Appeals) have no powers or authority to relax or condone the delay for more than 30 days. Therefore, we find that the impugned Order in Appeal dismissing the appeal field by the appellant as not maintainable is proper and legally correct. - Decided against the appellant

Summary

Issues: Appeal maintainability based on time limit under Customs Act 1962.

In this case, the appellant filed an appeal against the impugned order of the Commissioner of Customs (Appeals) after more than two years from the date of receipt of the original order. The Ld Authorised Representative for the Revenue contended that the appeal was not maintainable as the time limit prescribed under Section 128 of the Customs Act 1962 had lapsed, and the Tribunal lacked the authority to relax the time limit. On the other hand, the appellant argued that the appeal was sent within the 60-day time limit but was misplaced by the courier, leading to a delay in filing. The appellant sought condonation of the delay, emphasizing strong grounds on merits. The Ld Authorised Representative pointed out that the appeal was filed after 110 days, exceeding the statutory time limit of 90 days for filing an appeal before the Commissioner (Appeals) as per the Customs Act 1962.

The Tribunal noted that the appellant failed to file the appeal within the prescribed time limit due to personal reasons and eventually submitted it after the deadline. It was observed that the time limit for filing an appeal with the Commissioner (Appeals) is 60 days, extendable by 30 days as per Section 128 of the Customs Act 1962. The Tribunal concurred with the Ld Authorised Representative's argument that the appeal was well beyond the statutory time limit, and the Commissioner (Appeals) lacked the authority to condone the delay for more than 30 days. Citing the decision in Singh Enterprises vs. CCE, Jamshedpur, the Tribunal highlighted that the appellate authority can only entertain appeals by condoning delays within the specified statutory period and has no power to extend it further. Therefore, the impugned order dismissing the appeal as not maintainable was deemed legally correct and upheld.

In conclusion, the Tribunal dismissed the appeal, emphasizing the adherence to statutory time limits for filing appeals under the Customs Act 1962 and the limitations on condonation of delays by appellate authorities beyond the prescribed period. The decision was based on the legal framework and precedents governing the statutory provisions related to appeal timelines and condonation of delays within the customs law jurisdiction.