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2019 (4) TMI 1211 - AT - CustomsCondonation of inordinate delay of 321 days in filing the appeals - HELD THAT - The delay in filing the appeals before this Tribunal, is condoned. The Miscellaneous Applications (COD) are allowed. Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - The disputed duty involved in these cases is below the monetary limit of ₹ 10 lakhs which has been notified by the Government vide Circular No.390/Misc./163/2010-JC(17- 12-2015) dated 17th December, 2015 and F.No.390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeals are dismissed under litigation policy.
Issues:
Delay in filing appeals before the Tribunal, Dismissal of appeals due to disputed duty below monetary limit. Delay in Filing Appeals: The judgment addresses the issue of condonation of delay in filing the appeals before the Tribunal. The Revenue filed Miscellaneous Applications seeking condonation of a delay of 321 days in filing the appeals. The Tribunal, after considering the reasons provided in the applications, decided to condone the delay. Consequently, the Miscellaneous Applications were allowed, and the delay was condoned. Dismissal of Appeals - Monetary Limit: The appeals were filed by the Revenue against a common Order-in-Appeal passed by the Commissioner of Customs. Upon reviewing the records, it was found that the disputed duty involved in these cases was below the monetary limit of ?10 lakhs, as notified by the Government. The monetary limit was specified in Circulars dated 17th December 2015 and 4th April 2018. Due to the duty amount being below the prescribed limit, the appeals were dismissed under the litigation policy. Additionally, the Stay Petitions were also disposed of in light of this decision. This judgment highlights the Tribunal's approach to condoning delays in filing appeals and its adherence to the monetary limits set by the Government for dismissing appeals. The decision to dismiss the appeals due to the disputed duty being below the specified monetary limit showcases the Tribunal's commitment to following established policies and regulations in such matters.
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