COMMISSIONER OF CUSTOMS (PORT) Vs. SINGHAL ENTERPRISES

JUDGEMENT

(1.) This writ petition is at the instance of the department challenging an order dated 29th October, 2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata, whereby and whereunder an application for condonation of delay in preferring the appeal was rejected. At the very outset, the point arose whether the order rejecting an application for condonation of delay amounts to the rejection of the main proceeding as well. The aforesaid point has been settled by the Apex Court in case of Shyam Sundar Sarma v/s. Pannalal Jaiswal & Ors. reported in : AIR 2005 Supreme Court 226 : 2005 (181) E.L.T. 163 (S.C.) in these words:

(2.) In view of the ratio laid down in the above report, there is no hesitation to arrive at the finding that the rejection of an application for condonation of delay amounts to the rejection of the main proceedings.

(3.) The order impugned in this revisional application is, therefore, appealable under Sec. 130 of the Customs Act, 1962. This Court finds that the petitioners have efficacious alternative remedy by way of statutory appeal and, therefore, this Court does not find any grounds warranting the invocation of powers of judicial review.