2020 (2) TMI 462 - HC - Customs

Maintainability of appeal - time limitation - HELD THAT - Both the appellate authorities, did not decide the merits of the case against the adjudication order, but dismissed the appeal as time barred. The order of the Commissioner of Customs (Appeals-II), Chennai dated 02.02.2010 is on record. The matter deserves to be remanded to Commissioner of Customs (Appeals-II), Chennai for deciding the appeal on merits - Appeal allowed by way of remand.

Summary

Issues:
Appeal against short order of Customs, Excise and Service Tax Appellate Tribunal dismissed as time-barred - Remand to Commissioner of Customs (Appeals-II) for deciding the appeal on merits.

Analysis:
The High Court of Madras heard an appeal filed by the Revenue against the short order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 20.02.2017. The Tribunal had upheld the order dated 02.02.2010 passed by the Commissioner of Customs (Appeals-II), Chennai, dismissing the appeal filed by the Revenue as time-barred. It was noted that both the appellate authorities did not decide the merits of the case against the adjudication order but simply dismissed the appeal as time-barred. The order of the Commissioner of Customs (Appeals-II), Chennai, dated 02.02.2010 was on record.

Upon considering the submissions made by the learned counsel on both sides and after perusing the relevant records and dates, the Court opined that the matter deserved to be remanded to the Commissioner of Customs (Appeals-II), Chennai, for deciding the appeal on merits. Consequently, the High Court allowed the present Civil Miscellaneous Appeal filed by the Revenue for statistical purposes by setting aside the orders of the Tribunal and the Commissioner of Customs (Appeals-II). The matter was remanded back to the Commissioner of Customs (Appeals-II) with directions to decide the appeal on merits, providing an opportunity of hearing to both sides. The Civil Miscellaneous Appeal was disposed of with no costs imposed.