2018 (5) TMI 842 - AT - Customs

Maintainability of appeal - time limitation - Condonation of delay in filing appeal - Held that - the Hon ble Supreme Court in the case of Singh Enterprises vs. Commissioner of C.Ex. Jamshedpur 2007 (12) TMI 11 - SUPREME COURT OF INDIA observed that the Commissioner (Appeals) has power to condone the delay within the period of 60 30 90 days. The Commissioner (Appeals) has no power to condone the delay beyond the period of 90 days - In the instant case, the delay is more than 90 days (08 months). The Commissioner (Appeals) has rightly dismissed the appeal on the ground of limitation - appeal dismissed - decided against appellant.

Summary

Issues involved:
Appeal against dismissal on the ground of time bar.

Analysis:
The appeal was filed against the Order-in-Appeal passed by the Commissioner of Customs (Appeals), New Delhi, dismissing the appeal on the ground of time bar without adjudicating on merit. The appellant argued that they never received the original order and only became active upon receiving a recovery notice. The appellant contended that there was no delay on their part. The appellant cited various case laws to support their arguments. On the other hand, the Revenue supported the impugned order. The Deputy Commissioner of Customs confirmed that the original order was dispatched to the appellant via Speed Post on a specific date and provided evidence of dispatch. The Customs Department reported a significant delay in filing the appeal, which exceeded 10 months. The Tribunal noted the Supreme Court's ruling that the Commissioner (Appeals) can condone a delay of up to 90 days but not beyond that. In this case, the delay exceeded 90 days, leading to the dismissal of the appeal on the grounds of limitation. The Tribunal upheld the impugned order, citing the Supreme Court's precedent, and dismissed the appellant's appeal accordingly.

This judgment highlights the importance of timely filing appeals within the prescribed period. The Tribunal's decision was based on the Supreme Court's ruling regarding the Commissioner's power to condone delays up to a specified limit. The case underscores the significance of procedural compliance in legal matters, emphasizing the consequences of exceeding statutory time limits for filing appeals.