TAHIR STAR Vs. PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) Tahir Hussien, sole proprietor of M/s. Tahir Star, has filed the present appeal under Section 130 of the Customs Act, 1962 (Act, for short) against the order dated 15th March, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal, for short) rejecting his application for condonation of delay of 248 days in filing the appeal.

(2.) With the consent of the learned counsel for the appellant and respondent-Revenue, we frame the following substantial question of law and have heard arguments as a very short issue arises for consideration :-

(3.) The appellant had imported a consignment of glass sets and glass chatons vide bill of entry No. 2730075, dated 28th September, 2015. The consignment was examined by officers of Customs (Preventive), New Delhi and it is alleged that certain discrepancies in the quantum of imports and valuation was noticed. A panchnama dated 14th October, 2015 was prepared and the consignment was subsequently seized. Statements of the appellant and some others were recorded under Section 108 of the Act. On the basis of the alleged material, order-in-original dated 5th January, 2016 was passed and dispatched to the appellant on 13th January, 2016. The said order re-determined assessable value of the goods at Rs. 2,13,95,475/- attracting customs duty of Rs. 62,99,042/-. The appellant was given an option to pay redemption fine of Rs. 12,00,000/- under Section 125 of the Act. Penalty of Rs. 3,44,692/- was imposed under Section 112(a), in addition to similar penalty on Altaf Khan, elder brother of the present appellant.