2021 (7) TMI 712 - AT - Customs

Rectification of mistake - error apparent on the face of record - review order within the time limitation or not - seeking restoration of appeal - HELD THAT - Section 129D (3) of the Customs Act, 1962 prescribes a period of three months for the Review Committee to pass its order, which fact was duly taken note of by me in the Final Order impugned herein. Even Higher Courts have held that month appearing in the statute, when applied to the case on hand, would commence from the date of communication i.e., 11.03.2019 and the said three month period would expire on 11.06.2019 - Hence, the Review Order passed here in the case on hand is clearly within the time limitation prescribed. This has given rise to an apparent mistake in the Final Order, which requires rectification. Accordingly, the Revenue has come up with this restoration application. There is no discussion or finding on merits and hence, the matter is required to be sent back to the file of the First Appellate Authority for passing a fresh order on meritsthe appeal is restored to the file of the First Appellate Authority. The Miscellaneous Application for Restoration of Appeal of the Revenue is allowed - On merits, the appeal of the Revenue is allowed by way of remand.

Summary

Issues: Review Committee's order timing under Section 129D (3) of the Customs Act, 1962; Appeal restoration and remand for fresh order on merits by the First Appellate Authority.

In the judgment delivered by the Appellate Tribunal CESTAT CHENNAI, the issue revolved around the timing of the Review Committee's order as per Section 129D (3) of the Customs Act, 1962. The Tribunal noted that the three-month period for the Review Committee to pass its order commenced from the date of communication, and in this case, it expired within the prescribed time limitation. Consequently, the Revenue's restoration application was accepted, and the appeal was ordered to be restored.

Regarding the appeal restoration and remand for a fresh order on merits by the First Appellate Authority, it was observed that the First Appellate Authority had rejected the appeal of the Revenue as time-barred without deciding on merits. The Tribunal disagreed with this finding, stating that the matter should be sent back to the First Appellate Authority for a fresh order on merits. The Tribunal set aside the First Appellate Authority's order, directing it to provide reasonable opportunities to both sides and pass a new order in accordance with the law.

In conclusion, the Tribunal allowed the Miscellaneous Application for Restoration of Appeal of the Revenue and remanded the appeal back to the First Appellate Authority for a fresh order on merits, emphasizing the need for a thorough consideration of the case in accordance with legal principles. The judgment was pronounced in open court on 01.07.2021 by the Member (Judicial) of the Tribunal.