SUPER HOUSE LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Shri S.D. Singh, learned Senior Advocate assisted by Shri Kartikeya Saran, learned counsel for the petitioner and Shri B.K.S. Raghuvanshi, learned counsel for the respondents. This writ petition has been filed by the petitioner seeking a writ of certiorari to quash the impugned order dated 18-6-2013 passed by the respondent under Section 129DD of the Customs Act and order dated 27-4-2011 passed by Commissioner (Appeals), Customs and Central Excise, Noida. A second prayer has also been made by the petitioner that the appeal filed by the petitioner may be decided on merits.

(2.) The facts of the case are that the petitioner is an export House having no domestic sale and imports artificial leather cloth (anti scratch fabric) under advance license and stitches it on to the trousers. Due to non-existence of All Industry Rate for riding breeches with artificial leather cloths, the petitioner had made six applications for fixation of brand rate under Rule 6(1)(a) of the Customs and Central Excise Duties and Service Tax Drawback Rules, 1995. The application was rejected on 22-11-2010. When the petitioner filed an appeal, the appeal was summarily dismissed on the ground of two days delay. Even though under Section 128 of the Customs Act, 1962 the Commissioner has a power to condone the delay of thirty days and it cannot be said that the delay of two days is a fatal delay.

(3.) Against the order dated 27-4-2011 the petitioner filed a revision under Section 129DD of the Customs Act and according to the petitioner the order dated 27-4-2011 was communicated to him on 25-9-2012 and thereafter the Revision was filed within the prescribed period of three months i.e. on 24-12-2012. On 28-1-2013 the Section Officer of the Department informed the petitioner that the revision had been filed beyond time and it was time barred and no application or prayer has been made for condonation of the delay. The petitioner made a reply that it had no knowledge of the order dated 27-4-2011.