Custom, Excise & Service Tax Tribunal
Apl Metal Ltd vs -Kolkata(Port) on 13 August, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No. 75552 of 2020
(Arising out of Order-in-Appeal Nos. KOL/CUS(PORT)/AKR/572-573/2020 Dated
14/09/2020 passed by Commissioner of Customs (Appeals), Kolkata)
M/s APL Metal Ltd.
(18/1A, Hindustan Road, Kolkata-700029)
Appellant
VERSUS
Commr. of Customs (Port), Kolkata
(Custom House, 15/1, Strand Road, Kolkata-700001)
Respondent
With Customs Appeal No. 75553 of 2020 (Arising out of Order-in-Appeal Nos. KOL/CUS(PORT)/AKR/572-573/2020 Dated 14/09/2020 passed by Commissioner of Customs (Appeals), Kolkata) M/s APL Metal Ltd.
(18/1A, Hindustan Road, Kolkata-700029) Appellant VERSUS Commr. of Customs (Port), Kolkata (Custom House, 15/1, Strand Road, Kolkata-700001) Respondent APPEARANCE:
None for the Appellant Mr. S. Debnath, Authorized Representative for the Respondent CORAM:
HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) FINAL ORDER NO.77254-77255/2025 Date of Hearing : 13th August 2025 Date of Decision : 13th August 2025 ORDER [PER R. MURALIDHAR] No one has appeared on behalf of the appellant inspite of notice. 2
2. From the records, we find that the several adjournments have been granted earlier and the appellant has been consistently absenting themselves.
3. The learned AR submits that the issue is in a very narrow compass. Therefore, we have taken up all the appeals themselves for disposal.
4. The Learned AR points out that the Table given at Para 1 of the impugned OIA, it is seen that the Bills of Entry were assessed on 13/06/2019. The appellant was required to file their appeal within 60 days from this date. The appellant has filed the appeal before the Commissioner (Appeals) on 16/01/2020. The Commissioner (Appeals) has held that beyond the normal period of 60 days, he has the power to condone the delay only upto 30 days whereas the appeal has been filed after seven months i.e. much after the condonable period.
5. We find that the Commissioner (Appeals) is correct in interpreting Section 128 of the Customs Act, 1962 while dismissing the appeals filed by the Appellant. Therefore, we do not see any reason to interfere with the same.
6. Accordingly, we dismiss both the appeals.
(Dictated and pronounced in the open court.) (K. Anpazhakan) (R. Muralidhar) Member (Technical) Member (Judicial) Pooja