2020 (3) TMI 165 - AT - Customs

Condonation of delay in filing delay - service of order - case of Revenue is that the order was sent by speed post to the Applicant and the same has not been returned back by the postal authorities as undelivered - HELD THAT - The tribunal has itself recorded that the date of communication of impugned order is 09.04.2019 in the above referred order, and proceeded to discharge the defect memo and entertain the appeal. That being so the appeal has been filed by the appellant on 17.05.2009 within the period prescribed for filing the appeal. Any other view to be taken by this Bench will amount to review of the earlier order passed which is beyond the power vested by the statue in tribunal. Since the appeal has been filed within time, this application for condonation of delay is infructuous and hence not maintainable. COD application dismissed.

Summary

Issues:
1. Condonation of delay in filing Cross Objection to Appeal No C/86356/2013.
2. Condonation of delay in filing Appeal No C/88062/2019 challenging order dated 30.11.2012.

Analysis:
1. The first issue pertains to the condonation of delay in filing Cross Objection to Appeal No C/86356/2013. The appellant, M/s Indo Rama Synthetics (I) Ltd, sought condonation of delay of about 17 months. The tribunal found that the appeal papers were in possession and knowledge of the appellant since 12.10.2017, as indicated during a hearing. The tribunal held that no satisfactory reason was provided for the delay in filing the Cross Objections beyond the permitted period of 45 days from that date. Consequently, the application for condonation of delay was deemed not maintainable and dismissed.

2. The second issue involves the condonation of delay in filing Appeal No C/88062/2019 challenging an order dated 30.11.2012. The appellant explained the delay by stating that they had not received the copy of the impugned order earlier due to an incorrect address provided by the revenue. They received the order on 09.04.2019 and filed the appeal on 17.05.2019. The tribunal, in an earlier order, had considered the date of communication of the impugned order as 09.04.2019 and entertained the appeal. As the appeal was filed within the prescribed period, the tribunal deemed the application for condonation of delay as infructuous and not maintainable. Any other view would amount to a review of the earlier order, which is beyond the tribunal's power. Therefore, the application for condonation of delay in this matter was dismissed.

In conclusion, the tribunal dismissed the applications as follows:
- The application for condonation of delay in filing Cross Objection to Appeal No C/86356/2013 was dismissed.
- The application for condonation of delay in filing Appeal No C/88062/2019 was deemed infructuous and dismissed, as the appeal was filed within the prescribed time.