2022 (12) TMI 1154

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....nt and learned Authorised Representative for the Revenue and perused the case records. The learned Commissioner has rejected the appeal by resorting to the provisions Section 128 of the Customs Act, 1962 since according to learned Commissioner the appeal has been filed beyond the condonable period of 30 days as stipulated in section 128 ibid. It is the submission of learned counsel that there is no delay at all in filing the appeal before the learned Commissioner as the Order-in-Original dated 31.3.2017 has been provided to the appellant only on 06.3.2020, that too after great efforts of the Appellant and the limitation has to be counted from the date of receipt of copy of the order. According to learned counsel although the appellant was i....

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.... to submit a valid FPS license and balance sheet for the FY 2016-17. The Appellant was also granted personal hearing on 29.12.2017 50 5. 27.12.2017 The Appellant submitted its reply to the above deficiency memo. 51 6. 23.01.2018 Vide its letter dated 23.01.2018, the appellant submitted detailed break-up of 'Note 14 - Short term loans and advances' of the financials for the FY 2016-17, reflecting the amounts claimed refund receivable of customs duty of Rs.17,35,305. 52 7. 06.09.2018, 18.09.2018 and 14.12.2018 The Appellant requested the Ld. Deputy Commissioner to give fresh personal hearing in relation to the application for re-credit of the duty paid on the abandoned goods. 53-55 8. 19.1....

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....ad time to file appeal before the learned Commissioner upto May, 2020 but since that was Covid time therefore vide Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 r/w Notification dated 30.09.2020 the time was got extended till 31.12.2020 and admittedly the appeal was filed by the appellant on 30.12.2020. 4. On a specific direction issued to the department by this Tribunal vide order dated 17.11.2022 to place on record the document as to when the Order-in-Original was sent and served on the appellant, learned Authorised Representative placed on record communication dated 2.11.2022 received by him from concerned Commissionerate (filed by the learned authorised representative on 25.11.2022) stating that t....