Delay in appeal filing condoned due to illness, communication to agent deemed valid, appeal dismissed as time-barred.

The Tribunal condoned the delay in filing the appeal due to illness, allowing the appeal to proceed. Communication of the order-in-original to the Custom House clearing agent, authorized by the appellants, was deemed valid. As the agent received the order, responsibility for informing the appellants rested with them. Consequently, the appeal was rejected as time-barred by the Collector of Customs (Appeals), and the Tribunal upheld this decision, dismissing the appeal in line with the Customs Act provisions.

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Issues:
- Delay in filing the appeal before the Tribunal.
- Communication of the order-in-original to the appellants.
- Authorization of the Custom House clearing agent to act on behalf of the appellants.
- Rejection of the appeal as time-barred by the Collector of Customs (Appeals).

Delay in Filing Appeal:
The appeal was filed before the Tribunal with a delay of 22 days, leading to the need for condonation of delay. The appellant, through an affidavit, claimed that the delay was due to illness. The Tribunal, after hearing the application for condonation of delay, decided to condone the delay and proceeded with the appeal hearing.

Communication of Order to Appellants:
The appellants argued that the order-in-original was not directly communicated to them by the Custom House, causing a delay in filing the appeal before the Collector of Customs (Appeals). They contended that the order should be deemed communicated to them from the date they received it from the Custom House. The respondent, however, asserted that communication to the Custom House clearing agent, authorized by the appellants, was sufficient under the Customs Act. The Tribunal found that the communication to the agent was valid as per the appellants' authorization, holding the appellants responsible for the agent's actions. Consequently, the appeal before the Collector of Customs (Appeals) was rightfully rejected as time-barred.

Authorization of Custom House Clearing Agent:
The appellants had authorized M/s. Sheikh and Pandit to act as their customs claim settling agent, including receiving and replying to correspondence on their behalf. The letter of authorization explicitly stated that the agent was authorized to receive refund orders. The Tribunal noted that the Custom House's communication of the order-in-original to the authorized agent was in compliance with the appellants' instructions. As the agent received the order, the responsibility for informing the appellants rested with them, as per the authorization letter.

Rejection of Appeal as Time-Barred:
Based on the authorization given to the clearing agent and the communication of the order to the agent, the Tribunal upheld the Collector of Customs (Appeals)' decision to reject the appeal as time-barred. The Tribunal found no grounds to interfere with the Collector's decision, as it was in accordance with the provisions of the Customs Act. Consequently, the appeal was dismissed, affirming the Collector's order.

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