Appeal Dismissed for Late Filing: Customs Act Violation

The appeal was dismissed by the Appellate Tribunal CESTAT Ahmedabad due to being filed beyond the 90-day period allowed under Section 128 of the Customs Act, 1962. The appellant's claim of delay in receiving the Order-in-Original was not accepted, and the Tribunal cited a Supreme Court decision to support its ruling. The Tribunal found no merit in the appeal and dismissed it based on the established legal precedent.

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Issues:
1. Timeliness of filing the appeal under Section 128 of Customs Act, 1962.

The judgment by the Appellate Tribunal CESTAT Ahmedabad involved a Stay Petition and appeal against Order-in-Appeal No.313/2011/Cus/Commr (A)/AHD/314, dated 30.09.11. The appellant's appeal was dismissed by the first appellate authority as being filed beyond the 90-day period allowed. The appellant claimed the Order-in-Original was received on 25.02.2011, while postal authorities confirmed delivery on 08.02.2011. The appellant filed the appeal on 16.05.2011, resulting in a delay of 6 days. The appellant argued for condonation of delay citing a Tribunal case, but the Assistant Commissioner contended that the delay could not be condoned under Section 128 of the Customs Act, 1962, based on Supreme Court decisions. The Tribunal noted the appellant's acknowledgment of the receipt date and the statutory timeline for filing the appeal. The appeal was filed beyond the 90-day period, leading to its dismissal by the first appellate authority as belated.

The Tribunal referred to the Supreme Court's decision in Singh Enterprises - 2008 (221) ELT 163 (SC) to settle the issue at hand. It highlighted that the decision in Ishwar Metal Industries did not consider the Supreme Court's ruling in Singh Enterprises, which directly pertained to the Customs Act, 1962 and Central Excise Act, 1944. Given the direct relevance of the Supreme Court's judgment to the legal point in question, the Tribunal found no merit in the appellant's appeal and dismissed it accordingly.

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