2020 (2) TMI 1084 - AT - Customs

Condonation of delay of 587 days in filing the appeal - requirement to file appeal within 60 days from the date of communication of the order, and 30 days thereafter explaining the reasons for the delay in filing the appeal - Section 128 of Customs Act, 1962 - HELD THAT - Undisputedly the appeal was filed before the learned Commissioner (Appeals) with the delay of 587 days from the date of communication of the order. There are force in the contention of the learned A.R. for the Revenue that the Commissioner (Appeals) is vested with the power to condone the delay upto a maximum period of 30 days in addition to the statutory limit of 60 days for filing an appeal. Therefore, the Commissioner (Appeals) was justified in rejecting the appeal as not maintainable. There are no merits in the appeal - appeal dismissed - decided against appellant.

Summary

Issues:
1. Delay of 587 days in filing the appeal before the learned Commissioner (Appeals).
2. Power of the Commissioner (Appeals) to condone the delay in filing an appeal beyond the statutory limit.

Analysis:
1. The appellant filed an appeal before the learned Commissioner (Appeals) with a delay of 587 days from the date of communication of the order. The appellant's advocate contended that the appeal should be decided on merit, arguing that the rejection of the appeal by the Commissioner (Appeals) was unjust as the reasons for the delay were explained in the application seeking condonation of delay.

2. The learned A.R. for the Revenue pointed out that under Section 128 of the Customs Act, 1962, an appeal must be filed within 60 days from the date of communication of the order, with an additional 30 days to explain the reasons for any delay. The Revenue argued that the Commissioner (Appeals) does not have the authority to condone the delay beyond the statutory limit of 90 days. The Revenue cited the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises Vs CCE Jamshedpur (2008) to support their position.

3. The Tribunal found merit in the Revenue's argument, stating that the Commissioner (Appeals) is empowered to condone a delay of up to 30 days beyond the statutory limit of 60 days for filing an appeal. Therefore, the Commissioner (Appeals) was justified in rejecting the appeal as not maintainable, as established by the precedent set by the Hon'ble Supreme Court in the case of Singh Enterprises Vs CCE Jamshedpur.

4. Consequently, the Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal, as there was no merit found in the appellant's arguments to disturb the earlier order. The judgment was pronounced in the open court, affirming the rejection of the appeal based on the delay in filing and the statutory limitations outlined in the Customs Act, 1962.