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2024 (11) TMI 746 - AT - CustomsDismissal of appeal before the Ld. Commissioner (Appeals) as belated - Appeal filed beyond the period of limitation of ninety days - HELD THAT - Bills-of-Entry were filed by the Appellant, but out-of-charge was given on 07th and 09th August, 2019. Against the order of out-of-charge dated 07th August, 2019 and 09th August, 2019, appeals were filed before the Ld. Commissioner (Appeals) on 05th November, 2019, which is well within the condonable period for filing the appeal in terms of Section 128(1) of the Customs Act, 1962. Thus, we find that the appeals filed by the Appellant before the Commissioner (Appeals) are in time. Consequently, the appeals cannot be dismissed as time-barred. Therefore, we remand the matter back to the Ld. Commissioner (Appeals) to pass an appropriate order on merits.
Issues:
Appeal against dismissal on grounds of limitation under Customs Act, 1962. Analysis: The Appellant filed appeals against the Order-in-Appeal dismissing their appeals as time-barred under Section 128(1) of the Customs Act, 1962. The Ld. Commissioner (Appeals) held that all appeals were filed beyond the ninety-day limitation period, making them not maintainable. The Appellant argued that the appeals were filed within ninety days of out-of-charge given by authorities, falling within the condonable period. The date chart submitted by the Appellant showed the timeline of events, indicating that appeals were filed within the condonable period. The Tribunal found that the appeals were filed within the permissible time frame as per the Customs Act, 1962, and thus not time-barred. The Tribunal noted that the Ld. Commissioner (Appeals) did not pass an order on merits. Therefore, the matter was remanded back to the Ld. Commissioner (Appeals) to decide on the merits based on judicial pronouncements within ninety days from the date of the Tribunal's Order. The appeals were disposed of by way of remand, emphasizing the need for a decision on the merits within the specified timeframe. This judgment highlights the importance of complying with statutory timelines under the Customs Act, 1962, for filing appeals. It also underscores the Tribunal's authority to remand a case for a decision on merits when necessary, ensuring a fair and thorough adjudication process.
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