Bombay High Court
Suketu J Mody vs The Commissioner Of Customs, Mumbai on 5 December, 2023
Author: G. S. Kulkarni
Bench: G. S. Kulkarni
2023:BHC-OS:14238-DB
913.IAL29463_2023.DOC
Vidya Amin
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION (L) NO. 29463 OF 2023
IN
CUSTOMS APPEAL (L) NO. 28866 OF 2022
Suketu J. Mody ... Applicant/
Appellant
Versus
The Commissioner of Customs, Mumbai ...Respondent
Mr. Prathamesh Gargate i/b. UBR Legal for the applicant/appellant.
Ms. Sangeeta Yadav for the respondent.
_______________________
CORAM: G. S. KULKARNI &
JITENDRA JAIN, JJ.
DATED: 05 December, 2023
_______________________
P.C.
1. Heard Mr. Gargate, learned counsel for the applicant/appellant and Ms. Yadav, learned counsel for the respondent/revenue.
2. By this Interim Application, the applicant has prayed for condonation of delay in filing the appeal. His contention is that the delay is reckoned from of the date of original order dated 14 December, 2017 as passed by the Central Excise and Service Tax Appellate Tribunal, Mumbai, which according to him, would not be correct inasmuch as the applicant had filed a rectification application praying for rectification of the original order dated 14 December, 2017, which according to the applicant, came to be rectified by a final order dated 21 April, 2022, which is now sought to be impugned in the appeal. The Page 1 of 2 05 December, 2023
913.IAL29463_2023.DOC appeal came to be filed on 8 September, 2022. Thus, according to the applicant, the appeal is filed within the prescribed limitation as provided under section 130 of the Customs Act, which is within a period of 180 days from the date of order, i.e., 21 April, 2022.
3. Having perused the averments as made in the application, we find substance in the contentions as urged by the applicant. There would not be any delay, as the appeal appears to have been filed within the prescribed time limit as provided under section 130 of the Customs Act. Office is accordingly directed to register the appeal without any objection as to delay. Objection, if any on the appeal, shall be removed, failing which the appeal shall stand dismissed without further reference to the Court.
4. Interim Application is disposed of in the above terms. No costs.
(JITENDRA JAIN, J.) (G. S. KULKARNI , J.)
Page 2 of 2
Signed by: Vidya S. Amin 05 December, 2023
Designation: PS To Honourable Judge
Date: 06/12/2023 16:07:11