ASSAM COMPANY LIMITED Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) VIDE the impugned order, the Commissioner of Customs has rejected the appeal filed by the appellants as barred by limitation inasmuch as the impugned order regarding the classification of the goods was passed by the Assistant Commissioner on 21 -5 -1995 and the appeal was filed before him on 26 -8 -1996, i.e. after a period of six months.

(2.) ARGUING on the appeal, Shri J.P. Khaitan, learned Advocate, submits that after passing of the impugned Order by the Assistant Commissioner, the appellants were pursuing the matter with the Government of India for issuance of 11C Notification, which request was ultimately declined. Thereafter, the appeal was filed before the Commissioner. He makes a reference to a number of decisions wherein the plea taken by the appellants pursuing the remedy under a wrong Court, has been held as not to be taken into account. However, he has fairly admitted that the appellants were not pursuing the remedy by way of filing of an appeal under a wrong Forum. They were, however, approaching the Government for the purposes of getting a relief, which cannot be considered as filing of an appeal under any wrong Court. As such, we do not find any infirmity in the view taken by the Commissioner (Appeals). The appeal is accordingly rejected.