Custom, Excise & Service Tax Tribunal
Cochin Shipyard Ltd vs Cochin-Cus on 10 October, 2024
C/20421/2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 20421 of 2016
(Arising out of Order-in-Appeal No. 385/2015-16 dated 29.02.2016
passed by the Commissioner of Customs (Appeals), Cochin.)
M/s. Cochin Shipyard Limited,
Perumanoor, Appellant(s)
M.G. Road,
Cochin - 682 015
Kerala.
VERSUS
The Commissioner of Customs
(Imports),
Customs House, Respondent(s)
Willington Island, Cochin - 682 009.
APPEARANCE:
None for the Appellant.
Shri Rajiv Kumar Agrawal, Commissioner (Authorised Representative) for the Respondent.
CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) Final Order No. 21000 /2024 DATE OF HEARING: 10.10.2024 DATE OF DECISION:10.10.2024 PER : D.M. MISRA None present for the appellant. The matter had been listed for hearing since 5.4.2024 and adjourned to 28.05.2024, 24.06.2024, 19.07.2024, 27.08.2024 and today i.e., 10.10.2024. On all these occasions, none appeared for the appellant nor there is any request for adjournment. Learned Authorized Representative for the Revenue submits that further adjournment will not yield any result. Consequently, the appeal has been taken up for disposal on merit based on the available records.Page 1 of 2
C/20421/2016
2. Learned Authorized Representative for the Revenue submits that the learned Commissioner (Appeals) has not decided the issue on merits but dismissed their appeal for delay in filing the appeal beyond the condonable period prescribed under Section 128 of the Customs Act, 1962. He submits that the Order-in-Original was communicated to the appellant on 20.11.2013 and the appeal was filed on 19.5.2014 which is beyond the statutory period of 60 days and the condonable limit of 30 days prescribed under Section 128 of the Customs Act, 1962. He submits that neither the Commissioner (Appeals) nor this Tribunal is vested with the jurisdiction to condone the delay beyond the period of 30 days prescribed under Section 128 of the Customs Act, 1962 in view of the judgment of the Hon'ble Supreme Court in the case of Singh Enterprises vs. CCE:
2008 (21) ELT 162 (SC), therefore, the appeal is liable for dismissal.
3. We find merit in the contention of the submission of the learned Authorized Representative for the Revenue. On going through the grounds of appeal, we find that the appellant had not challenged the date of communication of the Order-in-
Original other than 20.11.2013 as mentioned by the learned Commissioner (A) in the impugned order. In such circumstances, there has been delay beyond the statutory limit of 60 days and the condonable limit of 30 days which cannot be condoned in view of the decision of Singh Enterprises (supra). Consequently, the appeal is devoid of merit and accordingly dismissed.
(Dictated and pronounced in Open Court.) (D.M. MISRA) MEMBER (JUDICIAL) (R. BHAGYA DEVI) MEMBER (TECHNICAL) hr/rv Page 2 of 2