2020 (10) TMI 343 - AT - Customs

Condonation of delay in filing appeal - section 129A(3) of the Customs Act, 1962 - HELD THAT - In the present case a review order dated August 7, 2019 was passed by a Committee of Chief Commissioner of Customs in exercise of powers conferred under section 129D (1) of the Act. The provisions of section 129A of the Act shall not apply in the present case and it is the provisions of section 129D dealing that the powers of the Principal Commissioner of Customs to pass certain orders that will be applicable - the review order was passed by a Committee of Chief Commissioners of Customs on August 7, 2019 and the appeal was filed before the Tribunal on August 19, 2019. It was within a period of one month, even if the date of communication of the order of the Committee is not taken into consideration. The appeal is, therefore, within a time. COD application dismissed.

Summary

Issues:
1. Timeliness of filing the appeal as per section 129A(3) of the Customs Act, 1962.
2. Applicability of section 129D for filing the appeal within one month.

Analysis:
1. The appeal was filed by the Department to challenge an order passed by the Commissioner of Customs, Air Cargo. The respondent filed cross-objections citing the appeal was filed beyond the three-month limit as per section 129A(3) of the Customs Act, 1962. The respondent contended that the appeal should be dismissed due to the delay in filing without any application for condonation of delay. The Department argued that the appeal was filed within the period of limitation under section 129D(4) of the Act, which allows filing within one month from the date of communication of the order of the Committee of Principal Commissioners.

2. Section 129A of the Act deals with Appeals to the Appellate Tribunal, specifying the time limit of three months for filing an appeal. On the other hand, section 129D empowers the Committee of Chief Commissioners of Customs to pass certain orders within three months from the date of communication. In this case, a review order was issued by the Committee on August 7, 2019, and the appeal was filed on August 19, 2019, within a month of the Committee's decision. The Tribunal held that the provisions of section 129D, not section 129A, are applicable in this scenario, and the appeal was filed within the permissible time frame.

3. The Tribunal rejected the respondent's contention on the limitation issue, emphasizing that the appeal was timely filed within the one-month period allowed under section 129D(4). The Tribunal disposed of the cross-objections concerning the limitation, indicating that the merits of the order would be considered during the appeal hearing. The decision clarified the distinction between the timelines prescribed under section 129A and section 129D of the Customs Act, 1962, and upheld the timeliness of the appeal filing based on the relevant provisions.