2022 (7) TMI 209

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....laring it to customs. Based on the above intelligence, the officers carried out search operations in the residential premises of the appellant and also in the farm. Statements were recorded from various persons. Pursuant to the investigation, on reasonable belief, that the exotic birds and animals were smuggled, they were seized under mahazar as per the provisions of Customs Act, 1962 read with allied Acts on 8.10.2018 and handed over to Dr. P.A. Kalaignan, Aringar Anna Zoological Park, Vandalur, Chennai for safe custody and transportation to Aringar Anna Zoological Park for further upkeep and maintenance of the seized birds and animals. Show Cause Notice was issued to the appellant herein as well as to others proposing to confiscate the bi....

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....2020. The Commissioner (Appeals) can condone the delay of one month and the last date for filing the appeal within the condonable period is 13.3.2020. However, the appeal has been filed only on 30.8.2020. The delay occurred mainly because the counsel to whom the appellant had entrusted the filing of appeal had passed away due to COVID 19. She submitted that the appellant had earlier authorized Shri S. Palani Kumar to represent him in the proceedings initiated against him. The said counsel was tested positive for corona and hospitalized due to gravity of the disease. Unfortunately, without yielding to the treatment, counsel passed away on 22.9.2020. A copy of his death certificate is filed along with the affidavit stating the ground for the ....

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.... period for filing the appeal. The Commissioner (Appeals) has rightly dismissed the appeal. Further, they have not filed any application for condoning the delay. He prayed that the appeal may be dismissed. 6. Heard both sides. 7. The issue is whether the order passed by the Commissioner (Appeals) rejecting the appeal on the ground of limitation is legal and proper. 8. The Order in Original dated 10.12.2019 was received by the appellant on 13.12.2019. The Commissioner (Appeals) can condone the delay upto one month for filing the appeal. If such time is also taken into consideration, the appeal ought to have been filed on or before 13.3.2020. The appeal has been filed only on30.8.2020. As argued by the learned counsel for appellant, ....