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Issues:
1. Condonation of delay in filing appeals. 2. Jurisdiction of the court over the appeals. 3. Imposition of penalties under Section 116 of the Customs Act, 1962. Condonation of Delay: The Shipping Corporation of India Ltd. filed eight appeals challenging orders passed by the Appellate Collector of Customs, Calcutta. The appeals were initially filed in the form of letters with necessary documents, which was a procedural defect. The appellant requested an adjournment to rectify the defect, citing an honest belief that a revision application had to be filed instead. The delay in filing the appeals was condoned by the court under Section 129(A)(5) of the Customs Act, 1962, as the appellant was prevented by sufficient cause. Jurisdiction of the Court: The Junior Departmental Representative conceded that the court had jurisdiction over the eight appeals as they were orders passed under Section 28 of the Customs Act, 1962. The provisions of the Finance Act, 1984 for transferring the appeal to the Central Government were deemed inapplicable in this case, as the orders were passed by the Appellate Collector of Customs and not by the Collector (Appeals) Customs. Imposition of Penalties under Section 116: The appeals pertained to penalties imposed under Section 116 of the Customs Act, 1962. The appellant argued that the penalties should be quashed, citing Public Notice No. 132 and a Calcutta High Court judgment. The court found that the facts of the appeals were similar to the High Court judgment in the case of Everett (India) Pvt. Ltd. The court ordered the cancellation of the penalties totaling Rs. 27,324 and directed the revenue to refund the amount to the appellant within four months. In conclusion, the court condoned the delay in filing the appeals, affirmed its jurisdiction over the matter, and ruled in favor of the appellant by canceling the imposed penalties based on the similarity of facts to a relevant High Court judgment.
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