Appeal Allowed Despite Filing Delay, Case Remanded for Substantive Decision

The Tribunal allowed the appeal, finding that the appellant had filed within the prescribed time limit despite the 2-day delay noted by the ld. Commissioner(Appeals). The case was remanded back to the ld. Commissioner(Appeals) for a decision on substantive issues, emphasizing the importance of deciding cases on their merits.

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Issues: Appeal against dismissal of appeal due to delay in filing.

In this case, the appellant filed an appeal against the dismissal of their appeal by the ld. Commissioner(Appeals) on the grounds of a 2-day delay in filing. The appellant argued that there was no delay as the bill of entry and TR-6 challan were dated 13.02.2006, while the appeal was filed on 10.02.2006 according to the Commissioner(Appeals)'s order. The department, represented by the ld.A.R., supported the findings of the ld. Commissioner(Appeals). The Tribunal noted that the bill of entry and challan were indeed dated 13.02.2006, and the ld. Commissioner(Appeals) based the delay solely on the date of a cheque (10.02.2006) without considering the date of the challan. As a result, the Tribunal held that the appeal was filed within the time limit prescribed under section 129A of the Customs Act, 1962. The Tribunal further observed that the ld. Commissioner(Appeals) did not decide the case on its merits and remanded the case back to the ld. Commissioner(Appeals) for a decision on the substantive issues, with a direction to grant the appellant a reasonable opportunity of hearing. Ultimately, the appeal was allowed by way of remand, emphasizing the importance of deciding cases on their merits.

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