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TMI Blog2025 (1) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. However, the impugned order has not dealt with those reasons. The appeal has mechanically been rejected on ground of limitation by quoting the provision of Customs Act, 1962 and the decision of Hon ble High Court Delhi in the case of DELTA IMPEX VERSUS COMMISSIONER OF CUSTOMS (ACU) , NEW DELHI [ 2004 (2) TMI 81 - HIGH COURT OF DELHI ]. There is no discussion about the explanation given by the appellant for the delay that has occurred. Though, the Commissioner (Appeals) having no statutory power to condone the delay beyond 90 days of the receipt of order in original, seen from that perspective no infirmity can be found in the impugned order. In view of the explanation given by the appellant, the appeal was otherwise well within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry could not be filed by the appellant through his CHA within the stipulated time for the purpose. The appellant had applied for the amendment about the consignee s address which was allowed by the Customs authorities on 03.06.2017. On the same day the Bill of Entry was filed. On account of late filing the penalty charge of Rs. 4,05,000/- was levied on the appellant. To avoid further penal charges, the amount got deposited by the appellant. 2.2 The appellant later filed the refund claim of the said amount of penalty deposited, vide his letter No. 5519/18/16678 dated 17.07.2018. The said refund claim has been rejected vide Order-in-Original No. 5519/2018 dated 11.09.2018 relying upon the CBEC Circular No. 12/2017 dated 31.08.2017. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciples of natural justice. The order is accordingly, prayed to be set aside and appeal is prayed to be allowed. 5. While rebutting the submissions, learned Authorized Representative appearing for the department has submitted that the order in original was announced on 13.09.2018, the appeal has been filed on 30.02.2019 apparently, it is filed beyond the period of discretion available with the Commissioner to condone delay in filing appeal before him. Hence there is no infirmity in the order when the Commissioner (Appeals) has rejected the appeal on the grounds of limitation. Otherwise also original adjudicating authority has rightly relied upon the Circular No. 12/2017 dated 31.08.2017. In view thereof, the present appeal is prayed to be di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry vis- -vis the name of the consignee. Much time was taken to get the said name amended. The appellant had also filed a request for waiver of the penalty as was imposed upon him due to late filing of Bill of Entry and was got deposited. 8. It is also observed that the copy of order in original though was received by the appellant s employee but the same was not brought to appellant s notice till 18.01.2019. The appeal filed on 30.02.2019 is within one month of date of receipt of order in original with the appellant. Keeping in view that there is nothing on or record, otherwise to show that the appellant deliberately had caused the impugned delay. Otherwise also while appellant is not going to gain anything while causing delay in fili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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