Tribunal Overturns Time-Barred Order, Grants Fresh Hearing & Evidence

The Tribunal set aside the time-barred order-in-appeal and remanded the matter to the Commissioner (Appeal) for a fresh decision on the merits without considering the issue of limitation. The appellant was granted the opportunity to present additional evidence if needed, as the Tribunal held that the appellant should not be penalized for the mistaken belief regarding the appeal period, citing a Supreme Court ruling allowing for a condonation of delay in such cases.

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Issues: Appeal against time-barred order-in-appeal.

In the present case, the appellant filed an appeal against Order-in-Appeal No. 550/2017 dated 01/12/2017, which was rejected by the Commissioner (Appeal) as time-barred. The main contention was that the appeal was filed beyond the statutory period of 60 days as per Section 128 of the Customs Act, 1962, due to the appellant's mistaken belief that the appeal period was 90 days. The appellant's counsel admitted the delay but argued it was within 90 days. The Revenue's representative supported the impugned order, emphasizing the strict adherence to the statutory timeline. The Tribunal noted the Supreme Court's ruling in Singh Enterprises v/s CCE, Jamshedpur, which allowed a 30-day condonation of delay by the Commissioner (Appeals) on showing sufficient cause. Despite the appellant demonstrating a valid reason for the delay, the Commissioner had not exercised this discretion. Consequently, the Tribunal held that the appellant should not be penalized for the erroneous advice received, setting aside the order and remanding the matter to the Commissioner (Appeal) for a fresh decision on the merits without considering the issue of limitation, granting the appellant the opportunity to present additional evidence if necessary.

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