BHARAT ENTERPRISES Vs. CC

JUDGEMENT

(1.) AS the issue involved in this appeal lies in a narrow compass, after disposing of the stay application, the appeal is taken up for hearing. The learned counsel submits that they have received duty -free import material namely fusing machine for use in the exported leather goods. He submits that there is a demand of duty of Rs. 5,11,350/ - on the ground of non -fulfillment of export obligation. It is contended that by letter dated 6.10.2010, the DGFT authorities issued certificate of discharge for export obligation. He fairly submits that this letter was placed before the Commissioner (Appeals) but the appeal was dismissed as time -barred.

(2.) AFTER hearing both sides and on perusal of the impugned order, we find that the appeal was dismissed by the Commissioner (Appeals) for delay of 97 days which is not permissible to condone under Section 128 of the Customs Act, 1962. The learned AR submits that the Hon'ble Supreme Court in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur - : 2008 (221) ELT 163 (SC) held that the Commissioner (Appeals) is not empowered to condone the delay beyond the statutory period of 30 days. In view of the decision of the Hon'ble Supreme Court in the case of Singh Enterprises (supra), we do not find any reason to interfere with the impugned order. Accordingly, the appeal filed by the appellant is dismissed. Stay application is also disposed of.