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of <h1>Appellate authority must register appeal filed 11.09.2023 and decide limitation strictly, allow merits hearing even if time-barred</h1> <h3>M/s. SpiceJet Limited Versus The Commissioner of Customs and Central Tax Appeals-I</h3> The HC directed respondent to immediately register the appeal filed by the petitioners on 11.09.2023 and disposed of the writ petition. The Department did ... Inaction of the Office of Commissioner of Customs and Central Tax (Appeals-I) in not numbering the Petitioners appeal - violation besides unconstitutional against Article 21 of the Constitution of India or not - HELD THAT:- Today, when the matter is taken up for hearing, the learned counsel for the Department does not oppose so far as granting of the relief sought for is concerned. However, the only rider that the learned counsel for the Department puts is that the aspect of limitation should be left open for the appellate-authority to decide strictly in accordance with law - there are no difficulty in accepting the contention of the learned counsel for the Department. The Writ Petition, therefore stands disposed of with a direction to respondent No. 1 to immediately register the appeal that the petitioners have filed on 11.09.2023. Even if the appeal is barred by time, the appeal should still be registered and decided on its own merits. Writ petition challenged inaction of the Office of Commissioner of Customs and Central Tax (Appeals-I) in not numbering the petitioners' appeal against Order-In-Original No. 185/2022-ADJN-CUS-ADC dated 14.03.2022 and sought relief 'to issue writ order or direction one or more particularly in the nature of Writ of Mandamus ... and consequently direct the Office of Commissioner of Customs and Central Tax (Appeals-I) to appreciate the reasons stated in the Application seeking condonation of delay of 115 days in filing the Appeal ... and provide an opportunity to the Petitioners herein to present the appeal and argue their case on merits...'. Petitioners admitted a delay of about 150 days. Court directed respondent to register the appeal filed on 11.09.2023 and held that 'Even if the appeal is barred by time, the appeal should still be registered and decided on its own merits.' The appellate authority may reject the appeal for limitation reasons if it lacks power to condone delay or if the explanation is unsatisfactory; conversely, if law permits and explanation is satisfactory, the delay may be condoned. 'The appeals cannot be refused to be accepted by the filing counter only on the ground that it is beyond the permissible limit of delay.' No opinion expressed on merits or limitation; no costs.
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