2017 (3) TMI 404

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..... - Held that: - Notification says that “importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said additional duty of customs” - There is no provision for condonation of this prescribed period anywhere in the N/N. 102/2007-Cus. or in any of the am .....

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..... on to import of fish preservatives vide four Bills of Entry. Original authority sanctioned ₹ 1,44,468/-, however, rejected the claim of ₹ 1,62,712/- on the ground that refund claim has been filed beyond the prescribed period permitted in the said notification. On appeal, lower appellate authority upheld the said orders vide the impugned order dt. 14.6.2016. Aggrieved, the appellants .....

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..... r the assessees in Tamil Nadu. CBEC also extended the date of submission of statutory returns from 10.12.2015 to 31.12.2015 for assessees in Tamil Nadu. 3. Ld. Consultant pointed out that there was no intentional delay and only due to the said unforeseen natural calamity, the appellant was not in a position to submit the refund claim in time. He prayed for setting aside the impugned order and o .....

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..... that appellate authority has no power to allow the appeal to be presented beyond a delay of 30 days. 5. Heard both sides. Notification No.102/2007-Cus. as amended, lays down that importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said addi .....

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..... . Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay. This Tribunal cannot go beyond the statutory provisions to condone such delays. For this reason also, I respectfully differ from the ratio of the decision of CESTAT Mumbai relied upon by learned consultant. 7. In the circumstances, no infirmity is found in the impugned order. .....

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