Tribunal's discretionary power to condone any delay in filing the appeal even after the expiry of the extended period of thirty days.

Last updated: 03 May 2021

Court :
CESTAT New Delhi

Brief :
This appeal is directed against the order dated 11.2.2020 passed by the Commissioner of Customs (Appeals), New Customs House.,New Delhi 1 by which the appeal filed to assail the order dated31.3.2018 passed by the Additional Commissioner of Customs hasbeen dismissed for the reason that the appeal had been filed evenbeyond the permissible time limit contemplated under section 128 of the Customs Act 1962

Citation :
CUSTOMS APPEAL NO. 50281 OF 2021

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI

PRINCIPAL BENCH - COURT NO. 1
CUSTOMS APPEAL NO. 50281 OF 2021

(Arising out of Order-in-Appeal No. D-II/ICD/TKD/Imp/1220/19-20 dated
11.02.2020 passed by the Commissioner of Customs (Appeals), New Customs
House, New Delhi)

M/s Shambhu Synthetics Pvt. Ltd ....… Appellant
7079/1, Street No. 6, New Shakti Nagar
Tibba Road
Ludhiana, Punjab – 141 007

VERSUS

Commissioner of Customs …… Respondent
ICD, Tughlakabad (Import)
New Delhi – 110 020

APPEARANCE:
Ms. Harsimran Kaur, Advocate for the Appellant
Shri Sunil Kumar, Authorised Representative of the Respondent

CORAM:
HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT
HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
Date of Hearing: 23.03.2021
Date of Decision: 01.04.2021

FINAL ORDER NO. 51203/2021
JUSTICE DILIP GUPTA:

This appeal is directed against the order dated 11.2.2020 passed by the Commissioner of Customs (Appeals), New Customs House.,New Delhi 1 by which the appeal filed to assail the order dated31.3.2018 passed by the Additional Commissioner of Customs hasbeen dismissed for the reason that the appeal had been filed evenbeyond the permissible time limit contemplated under section 128 of the Customs Act 1962.

2. The records indicate that the appellant received a copy of theorder dated 31.3.2018 passed by the Additional Commissioner on 13.4.2018 and the appeal was filed before the Commissioner (Appeals)on 22.7.2018. Section 128 of the Customs Act provides that anyperson aggrieved by any decision or order may appeal to theCommissioner (Appeals) within sixty days from the date ofcommunication to him of such decision or order but the Commissioner(Appeals) may, if he is satisfied that the appellant was prevented bysufficient cause from presenting the appeal within the aforesaid periodof sixty days, allow it to be presented within a further period of thirty days.

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