Appeal Dismissed as Time-Barred under Customs Act - No Power to Condone Delays

The Tribunal dismissed the appeal as time-barred since it was filed beyond the permissible ninety-day period for filing appeals under Section 128 of the Customs Act, 1962. The Tribunal held that it does not have the power to condone delays beyond this period, citing the Supreme Court precedent in Singh Enterprises vs. CCE, Jamshedpur. Consequently, the appeal was dismissed on 01.04.2021.

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Issues Involved:
1. Timeliness of filing the appeal.
2. Applicability of Section 5 of the Limitation Act, 1963.
3. Tribunal's discretionary power to condone delay.

Issue-wise Detailed Analysis:

1. Timeliness of Filing the Appeal:
The appellant received the order from the Additional Commissioner of Customs on 13.4.2018 and filed the appeal before the Commissioner (Appeals) on 22.7.2018. Section 128 of the Customs Act, 1962 mandates that an appeal must be filed within sixty days from the date of communication of the order, with a possible extension of thirty days if sufficient cause is shown. The appellant filed the appeal beyond this ninety-day period.

2. Applicability of Section 5 of the Limitation Act, 1963:
The appellant argued that the delay could be condoned under Section 5 of the Limitation Act, 1963. However, the Department contended that Section 128 of the Customs Act specifically governs the time limits for filing appeals and that the Limitation Act does not apply. The Tribunal referred to the Supreme Court's decision in Singh Enterprises vs. CCE, Jamshedpur, which held that the appellate authority has no power to condone delays beyond the statutorily provided period of thirty days after the initial sixty days. This decision emphasized that the language of the statute excludes the application of Section 5 of the Limitation Act.

3. Tribunal's Discretionary Power to Condon Delay:
The appellant cited several precedents, including Collector, Land Acquisition Anantnag and Another vs. MST. Katiji, and M/s Jagdish Ispat Pvt. Ltd., to support the argument that the Tribunal has discretionary power to condone delays. However, the Tribunal clarified that its power to condone delays is limited to the periods specified in the statute. The Tribunal referenced the Supreme Court's ruling in Singh Enterprises, which clearly stated that the Tribunal, being a creature of statute, cannot condone delays beyond the permissible period.

The Tribunal also discussed related cases, such as Diamond Construction vs. Commr. of Cus., C. Ex. & S.T., Jabalpur, and Uttam Sucrotech International (P) Ltd. vs. Union of India, which reinforced the principle that the appellate authority's discretion to condone delays is strictly limited by statutory provisions.

Conclusion:
The Tribunal concluded that the Commissioner (Appeals) acted correctly in dismissing the appeal as time-barred since it was filed beyond the permissible ninety-day period. The Tribunal also held that it does not have the power to condone delays beyond this period, as per the binding precedent set by the Supreme Court in Singh Enterprises. Consequently, the appeal was dismissed.

Final Order:
The appeal before the Tribunal is dismissed as the delay in filing the appeal cannot be condoned beyond the extended period of thirty days after the initial sixty days. The decision was pronounced on 01.04.2021.

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