SEAKING INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) THIS is an appeal filed against Order -in -Appeal No. KOL/CUS/CKP/195/2006, dated 28 -9 -2006, passed by the Commissioner of Customs (Appeals), Kolkata. The ld. Advocate, Shri N.K. Chowdhury, for the applicant submitted that the ld. Commr. (Appeals) has not decided the issue on merit but rejected their appeal as time barred. The ld. Advocate further submitted that the relevant Bill of Entry No. 263382, dated 14 -12 -2005 though assessed on 7 -2 -2006 and consequently the dues ware paid by them on 1 -3 -2006 to avoid demurrage etc., however, they had requested for a speaking assessment order. The ld. Advocate further submits that in view of the Board Circular No. dated 17 -3 -2003, the detail speaking order was issued to them on 6th July, 2006. Aggrieved by the said order, they filed appeal before the Commr. of Customs (Appeals) on 30 -8 -2006, i.e., within 60 days of the communication of the Order as prescribed under Section 128(1) of Customs Act, 1962. Therefore, the appeal filed is not beyond the period of limitation as prescribed under Section 128(1) of Customs Act, 1962.

(2.) PER contra, the ld. AR for the Revenue on the other hand, submits that the payment of dues by the appellant itself indicates that they have been communicated about the assessment order, hence they could have filed the appeal against the assessment order from the said date of communication. Thus, the appeal is barred by limitation. Heard both sides and perused the records. We have seen the order -in -Original, which refers to two dates i.e. date of order as 7 -2 -2006 and the date of issue as 6 -7 -2006. The order is passed by the Joint Commissioner of Customs, Customs House, Kolkata, against which the appellant has preferred appeal before the ld. Commr. of Customs (Appeals). The preamble of the order itself is very clear, it mentions the date of issue as 6 -7 -2006 i.e. apparently the date of the communication of the order. It is irrelevant, under what circumstances and how the appellants had paid the dues against the assessed bill of entry, but it is relevant, in filing appeal, the date of communication of the order. In our opinion, the date of communication of the order passed by the Joint Commissioner of Customs as per Board's Circular No. dated 17 -3 -2003, is the relevant date of issue i.e. 6 -7 -2006 mentioned in the said order for filing the appeal under Section 128(1) of the Customs Act, 1962. In the result, we do not find merit in the impugned order and accordingly the same is set aside. Since the ld. Commr. (Appeals) has not decided the issue on merit, both sides agree that the appeal be remitted to the ld. Commr. (Appeals) for deciding the issue afresh on merit. It is needless to mention that reasonable opportunity of hearing be granted to the appellant. All issues are kept open. Appeal is allowed by way of remand.