2019 (3) TMI 965 - AT - Customs

Condonation of delay of 2 days in filing the appeals - Held that - The Bills of Entry were assessed on 15th & 16th November, 2017 and the due date of filing the appeals before the lower appellate authority was within sixty days. We further observe that all the six appeals were filed beyond the statutory period of 60 days but within the condonable period of thirty days. Accordingly, the delay in filing the appeal before the lower appellate authroity is condoned. The impugned order set aside and matter remanded to the lower appellate authority for deciding the issue on merits.

Summary

Issues involved: Condonation of delay in filing appeals, out of turn hearing, merits of the appeals, time bar, remand to lower appellate authority, principle of natural justice.

Condonation of delay in filing appeals:
The applicants filed Miscellaneous Applications seeking condonation of a 2-day delay in filing the appeals before the Tribunal. The Tribunal, after considering the reasons provided in the application, condoned the delay and allowed the Miscellaneous Applications.

Out of turn hearing:
The applicants also filed Misc. Applications for out of turn hearing of their appeals. The Tribunal, based on the reasons presented by the advocate for the applicants, allowed the Misc. Applications for out of turn hearing. Due to the narrow compass of the issue involved in the appeals, both sides consented to the appeals being taken up for disposal.

Merits of the appeals and time bar:
The lower appellate authority had rejected the appeals on the ground of time bar without deciding them on merit. The Bills of Entry were assessed on specific dates, and the appeals were filed beyond the statutory period but within the condonable period. Consequently, the delay in filing the appeal before the lower appellate authority was condoned. The Tribunal set aside the impugned order and remanded the matter to the lower appellate authority for deciding the issue on merits. Both parties were granted the opportunity to present their cases and produce evidence in support.

Remand to lower appellate authority:
The lower appellate authority was directed to pass the order within three months from the date of communication of the Tribunal's order, ensuring the principle of natural justice was followed in the process.

This judgment by the Appellate Tribunal CESTAT KOLKATA addressed various issues, including the condonation of delay in filing appeals, granting out of turn hearing, deciding the appeals on merits, addressing the time bar issue, remanding the matter to the lower appellate authority, and ensuring the principle of natural justice was upheld throughout the process.