Appellant's Appeal Accepted After Claim of Late Order Receipt; Waiver Granted Despite Objections

The appellant's appeal against the Commissioner's order was filed with a request for condonation of delay, claiming to have learned about the order late. The Bench accepted the appellant's claim of receiving the order late and found no delay in filing the appeal. Regarding the waiver of pre-deposit and stay of recovery, the Bench relied on a High Court judgment in an N.D.P.S. Act case, granting waiver and stay for the penalty amount despite objections from the Departmental Representative. The appeal was scheduled for a hearing following these decisions.

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Issues:
1. Condonation of delay in filing the appeal against Commissioner's order.
2. Stay application for waiver of pre-deposit and stay of recovery of penalty amount.
3. Reliance on High Court's findings in N.D.P.S. Act case for waiver of pre-deposit and stay of recovery.

Condonation of Delay:
The appeal was filed against the Commissioner's order dated 27-10-97, with a request for condonation of delay. The appellant claimed to have learned about the order from Customs officers who demanded a penalty amount of Rs. 2 lakhs. The appellant received a photocopy of the order on 10-3-2003. The Bench directed the Departmental Representative (DR) to confirm the date of service of the order. The DR stated that the Customs Commissionerate did not have any record of the service date. Accepting the appellant's claim of receiving the order on 10-3-2002, the Bench found no delay in filing the appeal and rejected the application.

Stay Application for Waiver of Pre-deposit:
The appellant sought a waiver of pre-deposit and stay of recovery regarding the penalty amount. The Counsel referred to a High Court judgment acquitting the appellant of charges under the N.D.P.S. Act, emphasizing that no recovery was made from the appellant. The High Court questioned the reliability of statements recorded under duress by Customs officials. The Counsel argued that the same statements were used by the Commissioner to impose the penalty. The DR contended that the High Court's findings in the N.D.P.S. Act case were irrelevant to the Customs Act penalty. Despite this, the Bench decided to rely on the High Court's findings for a prima facie view, granting waiver of pre-deposit and stay of recovery for the entire penalty amount. The appeal was scheduled for hearing on 27-5-2004.

This judgment addressed the issues of condonation of delay in filing the appeal and the stay application for waiver of pre-deposit and stay of recovery. The Bench accepted the appellant's claim of not receiving the Commissioner's order promptly, finding no delay in filing the appeal. Additionally, the Bench considered the High Court's findings in the N.D.P.S. Act case to grant waiver of pre-deposit and stay of recovery, despite the DR's objection regarding the relevance of those findings to the Customs Act penalty.

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