2004 (2) TMI 77 - HC - Customs

Court affirms dismissal of appeal for delay, stresses adherence to limitation periods

The Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss the appeal due to delay beyond the prescribed 30-day period ... Appeal - Condonation of delay - Order Issues involved: Quashing of order of Customs, Excise and Service Tax Appellate Tribunal due to delay in filing appeal beyond prescribed period.Summary:1. The writ petition was filed to challenge the order of the Customs, Excise and Service Tax Appellate Tribunal, which dismissed the petitioner's appeal against the order of the Adjudicating Authority due to delay in filing the appeal beyond the prescribed period of 30 days. 2. The Tribunal rejected the appeal as the Appellate Authority did not have the power to condone the delay of more than 30 days, as per the amendment in the Customs Act. The petitioner's subsequent application to recall the order was also dismissed.3. The Court emphasized that when a statute provides a period of limitation and a maximum period for condonation of delay, the authority cannot extend it beyond the prescribed limit. The example of amendments in the Code of Civil Procedure was cited to illustrate that statutory provisions must be strictly adhered to without adding or subtracting any words.4. It was clarified that referencing a wrong provision, such as in this case where the Central Excise Act was referred to instead of the Customs Act, does not invalidate the order according to settled law.5. The Court upheld the Tribunal's decision, stating that the Appellate Authority's power to condone delay was restricted to 30 days by amendment, and since the appeal was filed after this period, there was no basis to interfere with the impugned order. Consequently, the writ petition was dismissed.