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TMI Blog2024 (3) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Pandemic has been excluded by the Hon ble Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2022 (1) TMI 385 - SC ORDER] . The rejection of appeals as time barred cannot be sustained and requires to be set aside. The matter is remanded to the Commissioner (Appeals) for reconsideration of the issue of benefit of exemption notification. In such reconsideration of the issue, the Commissioner (Appeals) shall look into the Country of Origin certificate issued retrospectively as per the Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009 to ascertain the eligibility of exemption. The decision of Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) challenging the assessment. The Commissioner (Appeals) vide order impugned herein held that the appeal is time-bared by limitation as the appeal was filed beyond the period of 3 months before the Commissioner (Appeals) and further it was also held that the appellant is not eligible for the benefit of the notification. Hence these appeals. 3. The Ld. Counsel Shri Rohan Muralidharan appeared and argued for the appellant. It is submitted that the Commissioner (Appeals) rejected the appeal on the ground of limitation observing that appellant has not filed application / request for condonation of delay under Section 128 of the Customs Act, 1962 though there is delay of 95 days. The Ld. Counsel submitted that the Bill of Entry was dt. 24.06.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals may be allowed. 4. Ld. A.R Shri R. Rajaraman appeared and argued for the Department. The findings in the impugned orders were reiterated. It is submitted that since the appeals have been rejected on the ground of limitation, the matter has to be remanded to the Commissioner (Appeals) to reconsider the issue. 5. Heard both sides. 6. The appeals have been rejected on the ground of limitation. As pointed out by learned counsel for appellant, during the relevant period (15.03.2020-28.02.2022) the limitation for filing the appeal before various forum was extended (excluded) by Hon ble Supreme Court vide judgement dt. 10.01.2022 in Suo Moto Writ Petition (C) No.3 of 2020. The same applies in the present case. The Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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