2020 (11) TMI 633 - AT - Customs

Maintainability of appeal - time limitation - appellant submits that the period of limitation has been calculated from the date of issuance of the order which is 3rd October 2018 whereas the statutory provisions provided that the period of limitation should be calculated from the date of receipt of the order - HELD THAT - If the date of receipt of the order is taken into consideration, it is observed that the appeal was filed within the statutory period of 60(sixty) days and there was no delay in filing the appeal - Since the learned Commissioner(Appeals) has not decided the appeal before him on merits, but dismissed the same as time barred, it would be appropriate to remand the matter to the learned Commissioner(Appeals) to decide the appeal on merits. It is also categorically mentioned that there is no delay in filing the appeal before the lower appellate authority, therefore, there is no occasion to visit the aspect of limitation. Appeal allowed by way of remand.

Summary

Issues: Appeal dismissed as time-barred, Calculation of period of limitation

In this judgment by the Appellate Tribunal CESTAT KOLKATA, the learned Commissioner(Appeals) dismissed the appeal as time-barred without deciding on merits. The appellant argued that the period of limitation should be calculated from the date of receipt of the order, which was 5th October 2018, rather than the date of issuance, which was 3rd October 2018. The appeal was filed on 4th December 2018, within the statutory period of 60 days from the date of receipt. The Tribunal found no delay in filing the appeal before the lower appellate authority and, therefore, set aside the impugned order. The matter was remanded to the learned Commissioner(Appeals) to decide on merits, with a direction to grant a reasonable opportunity of hearing to the appellant. Both parties were allowed to place evidence in their favor, and all issues were kept open for further consideration.

This judgment highlights the importance of correctly calculating the period of limitation for filing an appeal. It clarifies that the period should be counted from the date of receipt of the order, not from the date of issuance. The Tribunal emphasized that if an appeal is filed within the statutory period from the date of receipt, it should not be dismissed as time-barred. The principle of providing a fair opportunity for parties to present their case and have their appeal decided on merits was underscored by remanding the matter for a fresh consideration by the learned Commissioner(Appeals). The Tribunal's decision to keep all issues open allows for a comprehensive review and consideration of the case based on the evidence presented by both sides.