1987 (8) TMI 255 - AT - Customs

Summary

Issues:
1. Jurisdiction of the Board to dismiss the appeal on the ground of limitation.
2. Validity of the order passed by the Addl. Collector.
3. Authority of the Collector to issue a show cause notice after an order for clearance.

Detailed Analysis:

1. The main issue in this case was the jurisdiction of the Board to dismiss the appeal on the ground of limitation. The appellant had filed an appeal before the Central Board of Excise and Customs beyond the condonable period. The Board rejected the appeal as time-barred, citing the statutory time limit for filing an appeal under the Customs Act. The appellant argued that the order challenged before the Board was passed by an authority without jurisdiction, and therefore, the Board could not dismiss the appeal on the ground of limitation. The appellant relied on a decision of the Bombay High Court to support this argument. However, the Tribunal found that even if there was a justifiable cause for the delay in filing the appeal, the Board did not have the power to condone the delay beyond the statutory period. Ultimately, the Tribunal held that the Board's order was unassailable on merit, and the appellant's contention regarding jurisdiction was not upheld.

2. The second issue revolved around the validity of the order passed by the Addl. Collector of Customs, Bombay, which had led to the appeal before the Board. The appellant contended that the Addl. Collector had no jurisdiction to pass the order and had erred in his interpretation of the relevant regulations. The appellant argued that if the Addl. Collector's order was without jurisdiction, then the Board could not reject the appeal on the ground of limitation. However, the Tribunal found that while the Addl. Collector's order may have been erroneous, not all erroneous orders can be considered as passed without jurisdiction. The Tribunal emphasized that the appellant had the opportunity to appeal the Addl. Collector's decision but had not done so within the condonable period. Therefore, the Tribunal rejected the appellant's argument regarding the jurisdiction of the Addl. Collector's order.

3. The final issue raised was the authority of the Collector to issue a show cause notice after an order for clearance had been made by the proper officer. The appellant argued that the issuance of the show cause notice amounted to reviewing the order of the proper officer and was thus without jurisdiction. However, the Tribunal noted that the specific contention regarding the order for clearance by the proper officer was not raised during the proceedings before the Addl. Collector. The Tribunal also highlighted that the Customs Act provided the Collector with the power to review orders passed by subordinate officers. Ultimately, the Tribunal found no merit in the appeal and rejected it, upholding the order of the Board and the jurisdiction of the Addl. Collector to issue the order in question.