COMMISSIONER OF CUS. Vs. SHAKUMBARI OVERSEAS

JUDGEMENT

(1.) THIS matter was heard previously. At the request of Revenue that was adjourned for further hearing today. The issue arises in this appeal is whether decision taken under Section 129D(3) of Customs Act, 1962 (hereinafter referred to as "the Act") beyond a period of three months from the date of communication of decision or order of adjudicating authority is barred from seeking appeal remedy in terms of Section 129A(3) of the Act. While an assessee is given a right to file appeal within three months of the date of communication of impugned order, Revenue has been conferred with the right to file application to the Tribunal under provision of subsection (3) of Section 129D of the Act within a month from the date of communication of the order of the Committee of Chief Commissioners. The application so filed is treated as an appeal under the law. This right of appeal of Revenue is governed by provision of Section 129A of the Act. Time limit is prescribed by sub -section (3) of Section 129D of the Act to complete decision making process by the Committee of Chief Commissioners to seek appeal remedy. Once decision is taken by the committee within three months of date of communication of order sought to be appealed, appeal is filed by the Revenue within a month thereof. If there is a delay in filing the appeal after decision is communicated under Section 129D(1) duly with the time prescribed by Section 129D(3) of the Act, Tribunal is vested power to consider condonation of such delay in filing the appeal.

(2.) REVENUE contends in this appeal that irrespective of period allowed for decision by Review Committee under Section 129D(3) of the Act, delay if any, in decision making resulting in delayed filing the appeal shall be condonable by Tribunal. Reverse is the contention of the respondent.

(3.) ABOVE chronological event shows that Review Committee had not taken decision to seek appeal for nearly five months of communication of the order sought to be appealed. That handicaps Revenue to seek condonation of delay made in decision making under Section 129D(1) read with Section 129D(3) of the Act by the Committee.