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Issues involved:
The issue involves the computation of the period of limitation under Section 128 of the Customs Act, 1962 and the applicability of Section 14 of the Limitation Act, 1963 in the context of filing an appeal before the Commissioner of Customs (Appeals) and the Customs, Excise and Gold (Control) Appellate Tribunal South Zonal Bench at Bangalore. Summary: 1. The Customs, Excise and Service Tax Appellate Tribunal referred the matter to the High Court to determine if Section 14 of the Limitation Act can be applied for computing the period of limitation under Section 128 of the Customs Act, 1962, considering the nature of the Appellate Authority under the Act. 2. The petitioner filed an appeal before the wrong authority, leading to dismissal on grounds of limitation. The Tribunal also rejected the appeal citing non-applicability of Section 14 of the Limitation Act. The High Court allowed the petition for reference to address the legal question. 3. After hearing the parties, it was acknowledged that the appeal was wrongly filed before the adjudicating authority instead of the Commissioner of Customs (Appeals), with an application under Section 14 of the Limitation Act rejected by the Commissioner. 4. The petitioner argued that Section 14 of the Limitation Act should apply, citing a judgment from the High Court of Judicature at Allahabad and a Supreme Court case regarding the extension of the provision in specific legal contexts. 5. The High Court considered the quasi-judicial nature of the proceedings before the Deputy Commissioner and the Commissioner of Customs (Appeals), concluding that Section 14 of the Limitation Act should be extended to appeals filed before the Commissioner of Customs (Appeals). 6. The High Court ruled in favor of the petitioner, directing the matter to be reconsidered by the Commissioner of Customs (Appeals) on its merits and in accordance with the law. The learned CGSC was permitted to file a memo of appearance within a specified timeframe.
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