Jai Salasar Balaji Industries Pvt. Ltd vs Commr. Of Customs, Kolkata
- Case No.Customs Appeal No. C/533/2009
Ratio decidendi
The rule this decision rests on
The Commissioner (Appeals) has no power to condone a delay in filing an appeal beyond the further period of 30 days that lies in addition to the statutory 60-day limit, and an appeal filed beyond that outer limit is liable to be dismissed as time-barred, the Tribunal following the Supreme Court's decision in Singh Enterprises on this point.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of the Order-in-Appeal No.KOL/CUS/CKP/585 to 588/09 dated-30/09/2009 passed by the Commissioner of Customs (Appeals), Kolkata)
For approval and signature of:
DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER
======================================================
1. Whether Press Reporters may be allowed to see : the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ?
3. Whether Their Lordships wish to see the fair copy : of the Order? 4. Whether Order is to be circulated to the Departmental : Authorities ?
Jai Salasar Balaji Industries Pvt. Ltd.
APPELLANT(S) VERSUS Commr. of Customs, Kolkata
RESPONDENT(S)
APPEARANCE
Sri S. Mahapatra, Authorised Rep. FOR APPELLANT(S) Sri K. Chowdhury, Supdt. (A.R.) FOR THE RESPONDENT(S)
CORAM: DR.D.M. MISRA, HONBLE JUDICIAL MEMBER DR. I.P. LAL, HONBLE TECHNICAL MEMBER
DATE OF HEARING & DECISION : 4/02/2015
ORDER NO : FO/A/75039/2015
Per DR.D.M. MISRA
This is an application filed seeking waiver of pre-deposit of Customs duty of Rs.1,76,729/-.
2. At the outset, the Ld. A.R. for the Revenue mentions that the Ld. Commr. (Appeal) has dismissed their appeal on the ground that the appeal was filed before him beyond the condonable limit of 30 days in addition to the statutory limit of 60 days. He submits that in similar cases, this Tribunal has already dismissed their appeals following the ratio of the Honble Supreme Court in Singh Enterprises Vs. Commr. of C.Ex., Jamshedpur reported in 2008 (221) E.L.T. 163 (S.C).
3. The Ld. Representative Shri Mahapatra submits that against the said order of dismissal, they have preferred a writ petition in Honble High Court which is pending.
4. We find that in similar circumstances, this Tribunal has already dismissed the appeals filed by the appellant observing that the Ld. Commr. (Appeals) is not vested with power to condone the delay beyond 30 days in addition to the statutory limit of 60 days in view of the judgment of the Honble Supreme Court in the case of Singh Enterprises (cited supra). In the result, we do not find merit in the Appeal.
Accordingly, the appeal is dismissed. Stay Application disposed.
(Dictated and pronounced in the open court)
Sd/- 05/02/2015 Sd/- 05/02/2015 (I.P.LAL) (D.M.MISRA) MEMBER (TECHNICAL) MEMBER (JUDICIAL) k.b/-
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