Tribunal allows appeal, directs fresh decision on merits, condones delay within extended period. The Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner (Appeals) to decide the issue afresh on merits. The delay ...
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Tribunal allows appeal, directs fresh decision on merits, condones delay within extended period.
The Tribunal allowed the appeal, setting aside the impugned order and directing the Commissioner (Appeals) to decide the issue afresh on merits. The delay in filing the appeal was condoned due to the appellant's sufficient reasons, falling within the extended 30-day period under the Customs Act. The matter was remanded for further consideration.
Issues involved: Appeal challenging rejection on technical grounds of being time-barred.
Summary: The appellant filed an appeal challenging the rejection based on being time-barred. The issue was whether the delay in filing the appeal could be condoned. The appellant had challenged an order-in-original where the declared value of goods was re-determined, undeclared cosmetics were assessed to duty, confiscated, and penalties imposed. The appeal was filed beyond the statutory 60-day period. The appellant sought condonation of the 27-day delay due to the associate of the counsel leaving the office, which the Commissioner of Customs (Appeals) found insufficient without documentary evidence.
The appellant's counsel presented a medical certificate showing the proprietor's health issues. The Tribunal considered previous decisions and noted that the delay fell within the extended 30-day period under the Proviso to Section 128(1) of the Customs Act. The Tribunal distinguished cases where delay exceeded the extended period. Referring to the Apex Court's judgment in Singh Enterprises, the Tribunal emphasized that "sufficient cause" for delay must be adequate or enough, without a strict formula. The Tribunal found the reasons given by the appellant sufficient to condone the 27-day delay and remanded the matter back to the Appellate Authority for consideration on merits.
In conclusion, the Tribunal allowed the appeal by way of remand, setting aside the impugned order and directing the Commissioner (Appeals) to decide the issue afresh on merits. The appeal was allowed accordingly.
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