2010 (3) TMI 463

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....ssessed Bill of Entry No. 784348 dated 11-4-08 by accepting the value declared by the importer. Against the order of assessment, the assessee preferred an appeal to the Commissioner (Appeals) belatedly. The delay involved in that appeal was to the extent of 12 months and 29 days. The Commissioner (Appeals) took the view that as the appellant (assessee) had raised a 'law point', the delay of the appeal could be condoned. Accordingly, the delay was condoned and the assessee's appeal was allowed. The appellate authority held that necessary amendments could be made in the Bill of Entry on the basis of evidence. The present appeal of the Revenue is directed against the Appellate Commissioner's order, mainly on the ground that the Commissioner (A....

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....ower to condone delay of appeal beyond the condonable period of 30 days under Section 128 of the Customs Act as well as Section 35 of the Central Excise Act. With reference to Section 35 of the Central Excise Act, the Hon'ble Supreme Court so held in the case of Singh Enterprises v. Commissioner. Admittedly, the provisions of Section 128 of the Customs Act is pari materia with those of Section 35 of the Central Excise Act. Therefore, the decision of the lower appellate authority to condone, under Section 128 of the Customs Act, the heavy delay of 12 months and 29 days involved in the filing of appeal by the assessee against the assessment order is beyond its jurisdiction, as rightly submitted by the learned SDR. The lower appellate authorit....