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of <h1>Tribunal reinstates appeal, clarifies statutory time limits under Customs Act and General Clause Act</h1> <h3>AMEYA DYECHEM PVT. LTD. Versus COMMR. OF CUS., CSI AIRPORT, MUMBAI</h3> AMEYA DYECHEM PVT. LTD. Versus COMMR. OF CUS., CSI AIRPORT, MUMBAI - 2010 (259) E.L.T. 113 (Tri. - Mumbai) Issues: Appeal filed beyond the period of limitation.Analysis:1. The appellant filed an appeal against the order of the Commissioner (Appeals) who dismissed it as being beyond the period of limitation.2. The Bill of Entry was assessed on 11-6-2008, requiring the appeal to be filed within 60 days before the Commissioner (Appeals) i.e., on or before 10-8-2008. However, the appellant filed the appeal on 10-9-2008, exceeding the 60-day limit.3. The Commissioner (Appeals) held that the appeal was filed beyond 90 days of the impugned order, leading to its dismissal.4. The appellant argued that since 10-8-2008 was a Sunday, the appeal should have been filed on 11-8-2008, making the actual filing date of 10-9-2008 within the 30-day extended period.5. The Tribunal found that as per the General Clause Act, 1987, when the last filing date falls on a Sunday, the next working day becomes the deadline. Therefore, the appeal filed on 10-9-2008 was within the extended 30-day period.6. Consequently, the Tribunal set aside the order holding the appeal as time-barred, condoned the delay, and remanded the matter back to the Commissioner (Appeals) for a decision on merit after giving the appellant an opportunity to be heard.This judgment clarifies the interpretation of the statutory period for filing appeals under the Customs Act, 1962, and the General Clause Act, 1987, in cases where the last filing date falls on a non-working day. It emphasizes the importance of adhering to the extended period of limitation and provides guidance on condoning delays within the permissible limits.
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