2001 (1) TMI 105 - HC - Customs

Summary

Issues:
1. Validity of appeal under Kar Vivad Samadhan Scheme, 1998.
2. Interpretation of time limitation for filing appeal.
3. Condonation of delay in appeal filing.
4. Applicability of legal precedents to the case.

Issue 1: Validity of appeal under Kar Vivad Samadhan Scheme, 1998
The petitioner sought a writ of certiorari to quash the order rejecting their prayer under the Kar Vivad Samadhan Scheme, 1998. The petitioner argued that their appeal was valid and filed within the stipulated time, making them eligible for benefits under the Scheme. The respondent contended that the appeal was time-barred, and the delay could not be condoned.

Issue 2: Interpretation of time limitation for filing appeal
The petitioner's counsel argued that the appeal should be filed within three months from the date of communication of the decision or order. They referred to Section 35(1) and Section 37C to support their argument. The respondent's counsel claimed that the appeal was grossly time-barred and not valid.

Issue 3: Condonation of delay in appeal filing
The petitioner relied on a Division Bench decision to support their argument that the period between the order date and receiving a copy should be excluded. The respondent acknowledged that if there was no delay in filing the appeal, the petitioner would be entitled to the Scheme's benefits.

Issue 4: Applicability of legal precedents to the case
The judge directed the Commissioner (Appeals) to address any delay in the appeal filing and instructed the petitioner to appear before the appellate authority. The judge emphasized the need for the appellate authority to consider the petitioner's contentions regarding the appeal's timely filing and to pass a reasoned order. The judge quashed the previous order and instructed the respondent to pass appropriate orders based on the appeal's presentation within the limitation period.

In conclusion, the court disposed of the writ application, emphasizing the importance of determining whether the appeal was filed within the statutory time limit before granting benefits under the Kar Vivad Samadhan Scheme, 1998.