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2022 (12) TMI 320 - AT - CustomsCondonation of time limit for filing appeal - appeal filed beyond the statutory period of filing the Appeal before the Tribunal - HELD THAT - The Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, but however, the Appeal was filed only on 04.06.2019 i.e. after expiry of the statutory period of 60(sixty) days from the date of communication of the order. Though the Appellant had filed Appeal beyond the statutory period of 60(sixty) days, but it was filed within the condonable period of 30(thirty) days. However, the Ld.Commissioner(Appeals) chose not to condone the delay and rejected the Appeal before him without going into the merits of the case. The limitation period has been calculated from the date of order instead of date of communication of the order. The delay in filing the Appeal before the Ld.Commissioner(Appeals), is condoned and it is found appropriate to remand the matter to the Ld.Commissioner(Appeals) for deciding the Appeal on merits without further visiting the aspect of limitation. Appeal allowed by way of remand.
Issues: Delay in filing the appeal, condonation of delay, calculation of limitation period, remand of the matter
In this judgment by the Appellate Tribunal CESTAT KOLKATA, the main issue revolved around the delay in filing the appeal before the Tribunal. The Appellant received the Order-in-Appeal on 17.07.2020 and was required to file the appeal by 17.10.2020, but it was filed on 30.12.2020, beyond the statutory period. The Appellant did not file a formal application for condoning the delay but mentioned in written submissions that due to the COVID-19 Pandemic, compliance deadlines were extended till 31.12.2020. The Tribunal, considering the circumstances, condoned the delay without the need for a formal application. Another issue addressed was the calculation of the limitation period for filing the appeal before the First Appellate Authority. The Order-in-Original was communicated on 07.03.2019, requiring the appeal to be filed within 60 days by 07.05.2019. However, the appeal was filed on 04.06.2019, beyond the statutory 60-day period but within the condonable 30-day period. The Ld.Commissioner(Appeals) did not condone the delay and rejected the appeal without delving into the merits, calculating the limitation period from the date of the order instead of the date of communication. The judgment further discussed the remand of the matter to the Ld.Commissioner(Appeals) for deciding the appeal on merits without revisiting the aspect of limitation. The Tribunal, in light of the circumstances, allowed the appeal by remanding it to the Ld.Commissioner(Appeals), emphasizing the need for a reasonable opportunity of hearing and keeping all issues open for both parties to produce evidence in their favor. The Miscellaneous Application (EH) was also disposed of in the process, ensuring a fair and thorough consideration of the case.
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