2014 (10) TMI 590 - AT - Customs

Restoration of appeal - Bar of limitation - Held that - It is not appreciated that a person becomes aggrieved only when the order to that effect sees light of the day. The order appealable emerges on 14-10-2008 which is apparent from page 12 of the appeal folder. Therefore, the appellant being aggrieved on that day i.e. 14-10-2008, the limitation for filing appeal shall be counted from that day, which was the date of communication about the final assessment of bill of entry by Customs. Accordingly, ld. Commissioner to pass appropriate order on merit of the appeal for which the order dated 27-1-2009 is set aside. The appellant shall make application before ld. Commissioner (Appeals) within a month of receipt of this order requesting him to fix the date of hearing and on the date fixed, without any adjournment the appellant shall be present with its pleadings and evidence to contest its appeal - Appeal restored

Summary

Issues: Appeal dismissal due to time-barred filing before Commissioner (Appeals), request for restoration and remand for consideration on merit.

In this judgment by the Appellate Tribunal CESTAT NEW DELHI, the appellant's counsel informed the Tribunal about his pre-occupation, requesting an adjournment for the appeal hearing. However, this information was not brought to the Tribunal's notice, leading to the dismissal of the appeal on the grounds of being time-barred before the ld. Commissioner (Appeals). The appellant argued that the appeal was not time-barred as the cause of action arose on a later date than the filing of the bill of entry. The Tribunal considered the difficulties expressed and restored the appeal, allowing the request for adjournment. It was acknowledged that a person becomes aggrieved only when the order is finalized, and in this case, the appellant was aggrieved on a specific date, leading to a reconsideration of the limitation for filing the appeal from that date. The Tribunal set aside the previous order and directed the ld. Commissioner to pass an appropriate order on the merit of the appeal. The appellant was instructed to make an application to the ld. Commissioner within a month to fix a hearing date, emphasizing the need for the appellant's presence without adjournment to contest the appeal effectively. The Tribunal allowed the MA (ROA), restored the appeal, and remanded it to the ld. Commissioner (Appeals) for further proceedings.