Appeal dismissed due to delay in filing & lack of jurisdiction review

The Tribunal dismissed the application for condonation of delay in filing the appeal due to the failure of the jurisdictional Committee of Commissioners to review the impugned order within the prescribed timeframe. The delay of 697 days was attributed to authorities lacking jurisdiction, as required by the Customs Act. The Tribunal emphasized adherence to jurisdictional review authorities, resulting in the dismissal of the appeal and related applications.

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Issues: Application for condonation of delay in filing appeal.

The judgment pertains to an appeal filed with a delay of 697 days, with the Revenue seeking condonation of delay. The delay was attributed to the jurisdictional Committee of Commissioners not reviewing the impugned order earlier, as required by Section 129A of the Customs Act, 1962. The Act specifies that two Chief Commissioners of Customs or two Commissioners of Customs are the reviewing authority for orders passed by the Commissioner of Customs (Appeals). In this case, the impugned order was reviewed by authorities lacking jurisdiction, leading to the delay in filing the appeal. The Tribunal had previously dismissed a similar appeal as not maintainable and did not grant liberty to the appellant for remedial steps. Consequently, the Tribunal held that the delay could not be condoned, resulting in the dismissal of the application for condonation of delay, the appeal, and the stay application.

In summary, the judgment focused on the procedural aspect of condonation of delay in filing an appeal, emphasizing the importance of adherence to jurisdictional review authorities as prescribed by the Customs Act. The Tribunal's decision was based on the failure of the jurisdictional Committee of Commissioners to review the impugned order within the specified timeframe, leading to the dismissal of the appeal and related applications.

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