2021 (11) TMI 205 - HC - Customs

Condonation of delay in filing appeal - delay in filing of the Bills of Entry - Seeking direction for consideration of representations dated July 14, 2020 in respect of two Bills of Entry - HELD THAT - The Deputy Commissioner of Customs shall bear in mind that the shipments had arrived within a month of the national lockdown being announced and at least till the end of the year, normalcy was not restored in Maharashtra. There being special circumstances prevailing in the nation for which even the Supreme Court of India by its order passed in a suo motu Public Interest Litigation had suspended the period of limitation, the Deputy Commissioner of Customs ought to proceed to consider the representations bearing in mind the situation prevailing at the time the shipments arrived and when the representations were made. An appropriate order on the representations be made after granting an opportunity of personal hearing to the authorized representative of the petitioner as early as possible, but not later than a fortnight of receipt of a copy of this order. Petition disposed off.

Summary

Issues:
Seeking direction to consider representations for delay in filing Bills of Entry due to Covid-19 lockdown.

Analysis:
The writ petition requested the Deputy Commissioner of Customs to consider representations regarding the delay in filing Bills of Entry due to the national lockdown caused by Covid-19. The petitioner's staff faced difficulties in reaching the office due to the unavailability of transport, resulting in the delay. The petition sought condonation of the delay. The Court directed the parties to exchange affidavits. The Commissioner of Customs, in the reply affidavit, stated that the Customs House was operational during the lockdown, and Bills of Entry could be filed online through ICEGATE, negating the need for physical presence. However, the Court noted that despite receiving the representations, the Customs office did not dispose of them as required by law, leading to the filing of the writ petition.

The Court refrained from commenting on the delay in disposing of the representations by the Customs officials. Instead, it directed the Deputy Commissioner of Customs to independently consider the representations without being influenced by the reply affidavit. The Court emphasized the special circumstances during the lockdown period and the need for a fair assessment of the situation when the shipments arrived and the representations were made. The Deputy Commissioner was instructed to make a decision on the representations after providing a personal hearing to the petitioner's authorized representative within a fortnight of the Court's order.

If the petitioner's request was denied, the Deputy Commissioner was directed to pass a reasoned order in accordance with the law and communicate it promptly to the petitioner. The Court disposed of the writ petition without imposing any costs on either party.