Cross-objection under Customs Act rejected where filing was only a counter to appeal grounds, making delay condonation unnecessary.

A counter filed by the assessee in response to the Department's appeal was held not to be a cross-objection under Section 129A(4) of the Customs Act because it merely answered the appeal grounds and did not express any grievance against the order of the Commissioner (Appeals). The Registry should not have registered it as a cross-objection, and the direction to file a condonation application was found unwarranted. As the filing was not a valid cross-objection, the application for condonation of delay was held not maintainable and was rejected.

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Issues: Whether the so-called cross-objection filed by the assessee in response to the Department's appeal was a cross-objection contemplated under Section 129A(4) of the Customs Act, and whether the application for condonation of delay in filing it was maintainable.

Analysis: The application was sought only because the Registry required it after the assessee's counter to the Department's appeal had been registered as a cross-objection. The recorded order held that the assessee had no grievance against the order of the Commissioner (Appeals), that the filing was only a counter to the appeal grounds, and that such a filing did not amount to a cross-objection under Section 129A(4) of the Customs Act. The Registry ought not to have treated it as such, and the direction to file the application was found unwarranted.

Conclusion: The application for condonation of delay was not maintainable and was rejected.

Final Conclusion: The Tribunal held that the purported cross-objection could not be treated as one under the Customs Act and declined the ancillary application.

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