TaxTMI 
TaxTMI 
2026 (3) TMI 1162
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....peal filed by the appellant were dismissed by the Commissioner (Appeal) on the round of limitation as these have been file beyond the period which could have been condoned by the Commissioner (Appeal) Appeal No Order in Appeal No/ Date Amount Involved Penalty (Rs) C/70054/2026 NOI-CUS-001-APP-180-2025-26/ 25.11.2025 25,000/- C/70054/2026 NOI-CUS-001-APP-181-2025-26/25.11.2025 75.000/- 2.1 Appellant is Custom Broker (AIMPK5658GCH001). The they filed bill of entries as detailed in table below, on behalf of M/s Giriraj Impex (IEC No 0515032875) and M/s Uttam Steel Alloys P Ltd. (IEC No 0592030474) claiming exemption from payment of Basic Custom Duty vide S No 967 (1) of Notification No 046/2011-Cus dated 01.06.201....
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....ustom Duty by the denying the claim to exemption. Penalties were proposed on the importer in terms of Section 114A and 114AA. Penalty on the appellant was proposed under Section 112. Show Cause Notice Importer Number Date 08/2022 25.07.2022 M/s Giriraj Impex (IEC No 0515032875) 06/2022 27.07.2022 M/s Uttam Steel Alloys P Ltd. (IEC No 0592030474) 2.4 The Show cause notice dated 25.07.2022 was adjudicated by the Additional Commissioner vide order in original No 59/ADC/NOIDA Customs/2023-24 dated 30.11.2023,- ⮚ Confiscating the impugned goods and allowing them to be redeemed against redemption fine. ⮚ Confirming the demand of duty and imposing penalties under Section1 14A and 114....
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....3.01.2025. ⮚ The copies of the order were provided by the jurisdictional officers to them only vide letter dated 28.04.2025. ⮚ After receipt of the orders they filed the appeals before Commissioner (Appeal) on 02.06.2025, i.e. within the prescribed period of limitation. ⮚ Reliance is placed on the following decisions: ○ Regent Overseas Pvt Ltd. [2017 (6) GSTL 15 (Guj)]; ○ Gupta Ajay Kumar [Final Order No 70564/2025 dated 07.08.2025 of Allahabad Bench of CESTAT]; ○ HCL Technologies Ltd. [2017 (48) STR 129 (T)]; ○ M T & N International Corporation [2021 (378) ELT 800 (T) 3.3 Authorized Representative reiterated the findings recorded ....
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....l by Tribunal 4.5 In case of Roots Multiclean Ltd [2016 (336) E.L.T. 25 (Mad)] Hon'ble Madras High Court has held as follows: "4.3 A perusal of Section 35B of the Act would go to show that sub-section (i) specifies orders against which appeal lies to the Appellate Tribunal and the proviso to sub-section (i) stipulates three clauses of cases, which have to be decided by the Central Government, in Revision, under Section 35EE of the Act. Under the second proviso to Section 35B of the Act, the Appellate Tribunal is vested with discretion to refuse to admit an appeal, in respect of the order referred to in clause (b) or clause (c) or clause (d), where, (i) in any disputed case, other than a case, where the determination of ....
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....o cases other than duty or rate of duty or valuation of goods. Whether the disputed issue before the Tribunal was pertaining to cases other than duty, rate of duty or valuation of goods, and if that be so, whether the Tribunal is justified in dismissing the appeal under Section 35B of the Act is the issue to be decided." 4.6 The forwarding letter dated 28.04.2025 by which the order in original were provided to the appellant clearly stated as follows: "In this regards, it is to inform that the above OIOs were dispatched and subsequently were sent through Speed Post. However, certified copies of Orders-in Original, as requested for are being provided, details are as under: S No Order in Original No. Name of the Addressee ....