Enrich Enterprises vs Commissioner Of Customs (Imports)
- CitationAppeal No.C/COD/40408/2014, C/S/40409/2014 & C/40259/2014
Ratio decidendi
The rule this decision rests on
The delay of 120 days in filing the appeal is condoned where the appellant was prevented from pursuing the appeal by the misplacement of the impugned order by its counsel's clerk, such difficulty being a sufficient cause, and the resulting denial of a hearing being a deprivation of natural justice; this condonation is confined to the facts of the case and does not create a precedent. Where the Commissioner (Appeals) dismissed an appeal for non-compliance with a stay order requiring pre-deposit, after the appellant's absence before the adjudicating authority had left the declared import value unsupported by evidence, the Tribunal may, in the exercise of its discretion, direct a reduced pre-deposit, fix a time for compliance, and remit the matter to the Commissioner (Appeals) for hearing on merits, conditioned on the appellant's appearance without seeking adjournment and the submission of its complete factual and legal case at the first hearing.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH CHENNAI
Appeal No.C/COD/40408/2014, C/S/40409/2014 & C/40259/2014
[Arising out of Order-in-Appeal No.C.Cus.No.742/2013 dt. 30.5.2013 passed by the Commissioner of Customs (Appeals), Chennai]
Enrich Enterprises Appellant
Versus
Commissioner of Customs (Imports), Chennai Respondent
Appearance:
Dr. S. Krishnanandh, Advocate For the Appellant
Shri K.P.Muralidharan, AC (AR) For the Respondent
CORAM :
Honble Shri D.N. Panda, Judicial Member Honble Shri R. Periasami, Technical Member
Date of Hearing/Decision : 16.02.2015
FINAL ORDER No.40161/2015
Per D.N. Panda
Ld. counsel says that his clerk misplaced the impugned order as per the averment at page 23 of the appeal folder. Considering such difficulty and also deprivation of the appellant from the course of natural justice, the delay of 120 days is condoned and the COD application is allowed.
2. The decision on the condonation of delay in the present case does not create a precedent since on the facts and circumstances of the case where difficulty is faced by the appellant, this order has been passed.
3. Ld. counsel says that if the Customs Valuation Rules is applied, there shall not be any demand at all because there was no cogent evidence against the appellant to discard the declared value.
4. Because of the absence of the appellant before the authority below, it appears, no evidence was led by appellant to satisfy as to the declaration of import value. Without satisfactory explanation, learned Commissioner (Appeals) directed predeposit of the amount of Rs.17,45,361/-. In the absence of deposit, appeal was dismissed by that authority for non-compliance to the stay order.
5. Appreciating the difficulties expressed by the appellant today to appear before learned Commissioner (Appeals), appellant is directed to deposit Rs.2,00,000/- (Rupees two lakhs only) within 4 weeks from today and produce the challan by 5th week before learned Commissioner (Appeals) with the application for re-fixing the hearing before that authority. Upon such application, the authority shall fix appropriate date of hearing and the appellant without seeking adjournment shall cause appearance and explain its case.
6. Appellant to note that the time of public officers should not be wasted by any dilatory tactics by the appellant and appellant should submit entire averment both on facts and law on the first date of appearance. Hearing both sides, the authority shall pass appropriate order.
7. MA (COD), stay application and appeal are disposed in the manner indicated above.
(Dictated and pronounced in open court)
(R. PERIASAMI) (D.N. PANDA) TECHNICAL MEMBER JUDICIAL MEMBER gs 2
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