2022 (8) TMI 332 - AT - Customs

Appeal allowed on remand after condoning delay: emphasizes fair hearing and open evidence presentation

M/s. VOS Technologies (India) Private Limited Versus Commissioner of Customs (Port), Kolkata

M/s. VOS Technologies (India) Private Limited Versus Commissioner of Customs (Port), Kolkata - TMI Issues:1. Delay in filing the appeal before the First Appellate Authority.2. Condonation of delay in filing the appeal.3. Remand of the matter to the First Appellate Authority for deciding on merits.Analysis:1. The judgment deals with the issue of delay in filing an appeal before the First Appellate Authority. The Bill of Entry was assessed on a certain date, and the appeal was filed after the statutory period of 60 days, resulting in a delay of 89 days. The Ld. Commissioner(Appeals) dismissed the appeal as time-barred due to the lack of reasons provided for the delay by the Appellant.2. The Appellant, through their Consultant, submitted a prayer for condonation of the delay, citing reasons for the delay in filing the appeal. The reasons included the arbitrary enhancement of declared value, the absence of the Director during the duty payment, and the subsequent decision to file an appeal after the Director's return. The Appellant requested condonation of the delay based on these grounds.3. The Member(Judicial) found that the appeal was filed within the condonable period and that a petition explaining the reasons for the delay had been submitted to the Ld. Commissioner(Appeals). Consequently, the Member(Judicial) decided to condone the delay in filing the appeal and remand the matter to the Ld. Commissioner(Appeals) for a decision on the merits without considering the aspect of limitation. The judgment allowed the appeal by way of remand, emphasizing the grant of a reasonable opportunity of hearing to the Appellant and keeping all issues open for both parties to present evidence in their favor.