Tribunal overturns time-barred dismissal due to COVID-19 delay, remands for new hearing

The Tribunal allowed the appeal, setting aside the time-barred dismissal by the Commissioner (Appeals) due to the delay in filing the appeal caused by the death of the appellant's counsel from COVID-19. The Tribunal remanded the case for hearing on merits, emphasizing the exceptional circumstances and the specific nature of the decision to condone the delay, not to be considered as a precedent. The appellant provided supporting documents, and the Tribunal acknowledged the unique situation, directing the Commissioner (Appeals) to hear and dispose of the case on its merits.

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Issues:
1. Appeal dismissed as time-barred by Commissioner (Appeals).

Analysis:
The case involved an appeal filed by the appellant against the order of absolute confiscation of exotic birds and animals, cash, and vehicles, along with imposition of penalties. The Commissioner (Appeals) dismissed the appeal as time-barred, stating that it was filed beyond the condonable period of limitation under the Customs Act, 1962.

The appellant's counsel argued that the delay in filing the appeal occurred due to the death of the counsel who was handling the case, caused by COVID-19. The Order in Original was received on 13.12.2019, and the appeal should have been filed by 13.3.2020. However, it was filed on 30.8.2020, two days beyond the condonable period. The appellant provided an affidavit and the deceased counsel's death certificate to support the claim of delay due to unforeseen circumstances.

The Supreme Court had extended the limitation period due to the COVID-19 pandemic from 15.3.2020. Considering the circumstances, the Tribunal found that the delay of 2 days in filing the appeal should be viewed leniently. The Tribunal set aside the order of the Commissioner (Appeals) and remanded the case for hearing on merits, emphasizing that the decision to condone the delay was specific to this case and not to be considered as a precedent.

In conclusion, the Tribunal allowed the appeal and directed the Commissioner (Appeals) to hear and dispose of the case on its merits, acknowledging the exceptional circumstances leading to the delay in filing the appeal.

This detailed analysis of the judgment highlights the key legal aspects and the Tribunal's decision to set aside the time-barred dismissal by the Commissioner (Appeals) based on the specific circumstances presented by the appellant.

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