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Issues:
1. Jurisdiction of the Appellate Tribunal to entertain appeals against orders passed by the Dy. Collector. 2. Validity of returning appeals filed before the wrong forum. 3. Condonation of delay in filing appeals before the appropriate authority. 4. Applicability of precedents in cases of filing appeals before the wrong forum. Analysis: Jurisdiction of the Appellate Tribunal: The Appellate Tribunal found that the order in question was passed by the Dy. Collector, directing the appellants to file the appeal before the Collector (Appeals). As per Section 129A of the Customs Act, the Tribunal can entertain appeals only against orders of the Collector of Customs, Collector (Appeals), Board, or Appellate Collector. Therefore, the Tribunal lacked jurisdiction to hear appeals against orders passed by the Dy. Collector. The correct course of action was to return the appeal to the appellants, which unfortunately was delayed possibly due to administrative reasons. Validity of Returning Appeals: The Tribunal clarified that when an appeal is filed before the wrong forum, as indicated in the preamble of the order, the only option is to return the appeal to the appellant for presentation before the appropriate forum. In this case, despite the delay caused by the return process, the Tribunal emphasized that the delay must be borne by the appellant for choosing the wrong forum for filing the appeal. Condonation of Delay: The appellants argued for condonation of delay based on various grounds, including the hierarchy of Customs Officers and precedents related to defective appeals. However, the Tribunal rejected these arguments, stating that the statute does not provide for the Collector (Appeals) to condone delays beyond the stipulated period. Therefore, the Collector (Appeals) could not exercise discretion beyond the statutory limit of three months. Applicability of Precedents: The Tribunal referred to precedents, including a decision of the Madras High Court, emphasizing that appeals filed before the wrong forum must be returned to the appellant. The Tribunal rejected the reliance on other judgments, including one of the Supreme Court, stating that the statute did not allow for condonation of delays beyond the prescribed period. Consequently, all three appeals were dismissed, leading to the disposal of the stay applications. In conclusion, the Tribunal upheld the decision of the Collector (Appeals) to reject the appeals as time-barred due to being filed before the wrong forum, emphasizing the importance of adhering to statutory provisions and legal precedents in such matters.
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