Custom, Excise & Service Tax Tribunal
Cargomen Logistics India Pvt. Ltd. vs Kolkata-Port on 16 May, 2025
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT NO.2
Customs/Miscellaneous Application (EH) No. 75098 of 2025
And
Customs/ Stay Petition No. 75099 of 2025
And
Customs Appeal No. 75181 of 2025
(Arising out of Order-in-Appeal No. Kol/Cus/Port/KS/571-572/2024 dated 03.10.2024
passed by Commissioner of Customs (Appeals), Kolkata.)
M/s Cargomen Logistics (India) Private Limited,
(10-98/33, My Project Kamadhenu, Dwarakadas Colony,
Begumpet, Hyderabad-500 016.)
...Appellant
VERSUS
Commissioner of Customs (Port), Kolkata,
(15/1, Strand Road, Customs House, Kolkata-700001.)
.. ...Respondent
APPERANCE :
Shri S. Akhtar, Advocate, for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent CORAM:
HON'BLE MR. R. MURALIDHAR MEMBER (JUDICIAL) HON'BLE MR. RAJEEV TANDON MEMBER (TECHNICAL) Misc. No. 75384-75385/2025 & Final Order No. 76366/2025 DATE OF HEARING : 16.05.2025 DATE OF DECISION : 16.05.2025 PER R. Muralidhar :
The appellant has filed the present appeal along with Early Hearing petition. The Learned Advocate appearing on behalf of the appellant submits that the order in original dated 26.03.2024 was received by them on 05.04.2004. The appellants have filed their appeal on 4th July, 2024 that is on the 89th day. 2
Customs Appeal No. 75181 of 2025
2. He submits that vide the OIA dated 3.10.2024, the Commissioner (Appeals) has taken the view that this appeal was filed beyond the total allowed period of 90 days and accordingly he has dismissed the appeal.
3. The Learned Counsel further submits that initially no objection was raised by the Commissioner (Appeals) nor any defect memo was issued to them towards the delayed filing. As a matter of fact, normal Personal Hearing was also granted to them which was attended to by them on 19.09.2024. Therefore, they were not given any chance to prove to the Commissioner (Appeals) that the OIO was delivered to them only on 5.04.2024.
4. Before us, he produces a copy of the letter received from Department of Post stating that the OIO has been handed over to the appellant on 5.04.2024. After going through the factual details, we find that the appellant is correct in claiming that they have received the order in originals only on 5.04.2024. This means that the appellant has filed the appeal within 89 days before the Commissioner (Appeals). The Commissioner (Appeals) has the power to condone the delay up to 30 days.
5. Considering the above factual details, we allow the Early Hearing Petitions. The Appeal itself has been taken up for disposal since the issue is in short compasses.
6. We condone the delay of 29 days and we direct the Commissioner (Appeals) to take up the appeal on merits and decide the issue within four months from the date of receipt of this order. 3
Customs Appeal No. 75181 of 2025
7. The stay Application filed by the Appellant is dismissed as infructuous. Early Hearing Application is allowed and Appeal is also allowed.
(Dictated and pronounced in the open court) Sd/-
(R. Muralidhar) Member (Judicial) Sd/-
(Rajeev Tandon) Member (Technical) Tushar Kr.