2018 (5) TMI 1428 - AT - Customs

Tribunal Remands Appeals for Timely Filing Verification

The Tribunal allowed the appeals by remanding the matter back to the lower appellate authority to verify the timely filing within the maximum period of 90 ... Computation of limitation from date of payment of duty - Condonable period under Section 128 of the Customs Act, 1962 - Payment of duty under protest and filing of appeal - Remand for verification of relevant dates - Hearing on merits if appeals found within limitationComputation of limitation from date of payment of duty - Condonable period under Section 128 of the Customs Act, 1962 - Payment of duty under protest and filing of appeal - Whether the appeals were filed within the combined prescribed period (60 days plus condonable 30 days) computed from the date of payment of duty and therefore not barred by limitation - HELD THAT: - The Tribunal held that for the purposes of Section 128 the period for filing an appeal is to be reckoned from the date of payment of duty. Section 128 provides a primary period of 60 days and an additional condonable period of 30 days. Having regard to the appellants' contention and the material placed before it, the Tribunal found prima facie that the eight appeals may have been filed within the combined maximum period of 90 days from the respective dates of payment. The Tribunal therefore declined to decide the limitation question finally on the record before it and directed a remand to the Commissioner (Appeals) so that the relevant dates of payment and filing in each case may be ascertained. If the lower authority verifies that appeals were indeed filed within the maximum period of 90 days, those appeals are to be taken up for hearing on merits, keeping in mind the earlier decision of the High Court in Tinna Rubber & Infrastructure Ltd. Vs UOI . [Paras 5]Matter remanded to the lower appellate authority to ascertain whether each appeal was filed within 90 days from the date of payment of duty; if so, the appeals shall be heard and disposed of on merits.Final Conclusion: The Tribunal allowed the appeals by way of remand: the Commissioner (Appeals) is to verify the relevant dates of payment and filing for each Bill of Entry and, if the appeals are found to have been filed within the combined 90 day period under Section 128, proceed to hear and decide them on merits. Issues:1. Time limitation for filing appeals before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962.Analysis:The case involved multiple appeals with a common dispute regarding the payment of additional duty of Customs equal to excise duty (CVD) on imported tyre scrap intended for manufacturing Crumb Rubber Powder or Crumb Rubber Modified Bitumen. The appellants paid the CVD under protest and filed appeals against the assessments. The lower appellate authority rejected the appeals as being filed beyond the prescribed period, including the period of condonation.During the hearing, the appellant's advocate argued that the relevant date for calculating the prescribed period should be from the dates when the duty payment was made for the concerned Bills of Entry. The advocate contended that appeals filed within 53 days and 69 days from the payment dates were within the prescribed period of 60 days, with the 9 days delay in the latter case being condonable under Section 128 of the Customs Act, 1962. The advocate requested a remand to re-examine the relevant dates for each appeal separately.The opposing party, the Assistant Commissioner (AR), supported the impugned orders rejecting the appeals as time-barred. After hearing both sides, the Tribunal found merit in the appellant's argument. It was noted that all eight appeals had been filed within the combined period of 90 days, comprising the 60-day filing period and the additional condonable period of 30 days under Section 128 of the Customs Act, 1962. Therefore, the matter was remanded back to the lower appellate authority to verify the appellant's contentions regarding the timely filing of appeals within the maximum period of 90 days from the relevant date in each case. If the contentions were found to be correct, the appeals were to be heard and disposed of on merits, with reference to a decision of the Hon'ble High Court of Delhi in a relevant case.In conclusion, the appeals were allowed by way of remand, emphasizing the importance of adhering to the prescribed time limits for filing appeals under the Customs Act, 1962 and the possibility of condonation within the specified period.