2018 (5) TMI 1427 - AT - Customs

Condonation of delay in filing appeal - power of Commissioner(Appeals) to condone delay - Section 128 of customs Act, 1962 - Held that - Commissioner(Appeals) does not have the power to condone the delay beyond 30 days and in the present case, the appellant was seeking condonation of 66 days of additional delay which was not within his power to condone - Hon ble Apex Court in the case of Singh Enterprises Vs. CCE 2007 (12) TMI 11 - SUPREME COURT OF INDIA wherein it has been held that beyond 30 days delay, the Commissioner (Appeals) has no power to condone - appeal dismissed - decided against appellant.

Summary

Issues: Appeal for condonation of delay in filing the appeal beyond the prescribed period.

Analysis:
1. The appellant filed a Bill of Entry for clearance of copiers, which led to suspicion of undervaluation by the department.
2. An independent Chartered Engineer recommended a higher value for the goods, which was accepted by the importer.
3. Lower authority ordered confiscation of goods under Customs Act, 1962, for violation of Foreign Trade Policy, with an option to redeem on payment of a fine.
4. Penalty was also imposed on the appellant for the confiscated items.
5. The appellant filed an appeal before the Commissioner(Appeals) seeking condonation of delay of 66 days in filing the appeal.
6. The Commissioner(Appeals) observed that the appeal was time-barred as it was filed after 132 days from the receipt of the impugned order.
7. The Commissioner(Appeals) cited Section 128 of the Customs Act, 1962, which allows a maximum of 60 days for filing an appeal, extendable by a further 30 days under sufficient cause.
8. The Commissioner(Appeals) found the additional 66 days sought for condonation beyond his power to allow, leading to the dismissal of the appeal as non-maintainable.
9. The appellant did not appear, but written submissions were made by the advocate on record.
10. The Appellate Tribunal upheld the decision of the Commissioner(Appeals) citing the precedent set by the Hon'ble Apex Court in the case of Singh Enterprises Vs. CCE [2008(221) ELT 163 (SC)], which restricts the power of condonation beyond 30 days.

In conclusion, the appeal for condonation of delay in filing the appeal beyond the prescribed period was dismissed by the Appellate Tribunal, upholding the decision of the Commissioner(Appeals) based on the legal limitations set by the Customs Act and the precedent established by the Hon'ble Apex Court.