LAWS(DLH)-2006-11-333

PRAKASH CHAND JAISWAL Vs. UNION OF INDIA

Decided On November 21, 2006
Prakash Chand Jaiswal Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) In the present Writ Petition an Appeal was filed before the Commissioner of Customs (Appeals) which was found to be time-barred. The Petitioner thereafter approached the Central Government under Section 129DD of the Customs Act, 1962 by means of a Revision. In the impugned Order the Central Government has upheld the Order of the Commissioner (Appeals) agreeing with him that the Appeal was barred by limitation. The Revision Authority has declined to enter on the merits of the case.

(2.) Learned Counsel for the Respondent has drawn our attention to the decision of the Division Bench of this Court in Delta Impex v. Commissioner of Customs, 2004 110 DLT 209 wherein it has been held that the discretion of the Commissioner (Appeals) to extend limitation for a period beyond that mentioned in Section 128 is not available by invoking Section 5 of the Limitation Act.

(3.) Learned Counsel for the Petitioner contends that constraints of limitation do not apply to a Revision filed before the Central Government and, therefore, it should have dealt with the Application on merits. The opening words of Section 129DD(1) clearly state that a person aggrieved by an Order passed under Section 128A may approach the Central Government in Revision. So far as the Order of the Commissioner (Appeals) under Section 128A is concerned it is beyond challenge since admittedly the Appeal was filed after the time stipulated under Section 128 of the Act. The view taken in Delta Impex applies on all fours.