2022 (7) TMI 209 - AT - Customs

Condonation of delay in filing appeal - time limitation - sufficient reasons for delay existed or not - power of Commissioner (Appeals) to condone delay - HELD THAT - The Order in Original dated 10.12.2019 was received by the appellant on 13.12.2019. The Commissioner (Appeals) can condone the delay upto one month for filing the appeal. If such time is also taken into consideration, the appeal ought to have been filed on or before 13.3.2020. The appeal has been filed only on 30.8.2020. As argued by the learned counsel for appellant, the Hon'ble Supreme Court has extended the limitation with regard to COVID 19 with effect from 15.3.2020. Thus, from 13.3.2020 to 15.3.2020, there is a delay of two days beyond the condonable period of Commissioner (Appeals). From the affirmation made in the affidavit as well as the death certificate produced by the appellant, it is established that the appellant could not file the appeal within the time stipulated due to reasons beyond his control and mostly due to the death of his counsel who was affected by corona. The delay of 2 days in filing the appeal ought to be considered leniently. The impugned order rejecting the appeal on the ground of time-bar against this appellant is set aside and remanded to the Commissioner (Appeals) who shall hear the appeal on merits - Application allowed.

Summary

Issues:
1. Appeal dismissed as time-barred by Commissioner (Appeals).

Analysis:
The case involved an appeal filed by the appellant against the order of absolute confiscation of exotic birds and animals, cash, and vehicles, along with imposition of penalties. The Commissioner (Appeals) dismissed the appeal as time-barred, stating that it was filed beyond the condonable period of limitation under the Customs Act, 1962.

The appellant's counsel argued that the delay in filing the appeal occurred due to the death of the counsel who was handling the case, caused by COVID-19. The Order in Original was received on 13.12.2019, and the appeal should have been filed by 13.3.2020. However, it was filed on 30.8.2020, two days beyond the condonable period. The appellant provided an affidavit and the deceased counsel's death certificate to support the claim of delay due to unforeseen circumstances.

The Supreme Court had extended the limitation period due to the COVID-19 pandemic from 15.3.2020. Considering the circumstances, the Tribunal found that the delay of 2 days in filing the appeal should be viewed leniently. The Tribunal set aside the order of the Commissioner (Appeals) and remanded the case for hearing on merits, emphasizing that the decision to condone the delay was specific to this case and not to be considered as a precedent.

In conclusion, the Tribunal allowed the appeal and directed the Commissioner (Appeals) to hear and dispose of the case on its merits, acknowledging the exceptional circumstances leading to the delay in filing the appeal.

This detailed analysis of the judgment highlights the key legal aspects and the Tribunal's decision to set aside the time-barred dismissal by the Commissioner (Appeals) based on the specific circumstances presented by the appellant.