Court allows delayed appeal under Customs Act, directs Tribunal to decide on merits

The court condoned the delay in filing the appeal under Section 130 of the Customs Act, 1962. The appeal challenged the final order of the Customs, Excise & Service Tax Appellate Tribunal, which had remanded the case to the original adjudicating authority pending a Supreme Court judgment. The court directed the Tribunal to decide the appeal on merits, setting aside the impugned order and instructing a decision on the jurisdiction issue without being influenced by a specific previous decision. The appeal was disposed of accordingly.

---

---

Issues:
1. Condonation of delay in filing the appeal.
2. Challenge to the final order passed by the Customs, Excise & Service Tax Appellate Tribunal.
3. Remand of the case to the original adjudicating authority.
4. Consideration of the decision in Mangli Impex Limited vs. Union of India.
5. Setting aside the impugned order and directing the Tribunal to decide the appeal on merits.

Condonation of Delay:
The judgment begins with the condonation of delay in filing the appeal under Section 130 of the Customs Act, 1962. The delay is condoned after considering the averments in the application, leading to the disposal of the condonation application.

Challenge to Tribunal's Final Order:
The appeal challenges the final order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The appellant's counsel argues that the Tribunal remanded the case to the original adjudicating authority to decide the jurisdiction issue pending the Supreme Court's judgment in Mangli Impex Limited vs. Union of India. Reference is made to a previous case where a similar remand order was set aside by the Court with directions to decide the issue on merits without considering the Mangli Impex decision.

Remand of the Case:
The Tribunal's decision to remand the case to the original adjudicating authority pending the Supreme Court's judgment is a key issue. The appellant's counsel highlights a previous case where a similar remand order was challenged and set aside, emphasizing the need to decide the issue on merits without being influenced by the pending Supreme Court decision.

Consideration of Mangli Impex Decision:
The consideration of the Mangli Impex Limited vs. Union of India decision is crucial in this judgment. The Court directs the Tribunal to decide the appeal on merits, including the jurisdiction question, without being influenced by the Mangli Impex decision. The respondent's counsel does not object to the appeal being allowed on these terms.

Setting Aside Impugned Order:
With the consent of both parties, the impugned order passed by the Tribunal is set aside. The Tribunal is directed to decide the appeal on merits, specifically addressing the jurisdiction issue without being influenced by the Mangli Impex decision. The judgment concludes with the disposal of the present appeal based on the above observations.

---