The Kolkata Bench of Customs, Excise, Service Tax Appellate Tribunal (CESTAT) has dismissed the appeal as the appeal filed was beyond the condonable period as per Section 128 of the Customs Act 1962.
During the course of hearing, the appellant, Suparna Karmakar drew attention that they had gone before the High Court of Calcutta and the High Court had dismissed their Writ Petition to avail alternative remedy available to them vide order dated 20.07.2021. Thereafter, they filed this appeal before this Tribunal.
The adjudication order was passed on 31.07.2019. Against the said order, the appellant filed an appeal before the Commissioner (Appeals) on 28.11.2019. The Commissioner (Appeals) had dismissed the appeal as barred by limitation as the appeal had been filed beyond the prescribed period under Section 128 (1) of the Customs Act, 1962.
R.N.Bandopadhyay, appearing on behalf of the appellant drew attention to the order of the High Court dated 20.07.2021 where it was stated that the High Court had condoned the delay in filing the appeal before the Commissioner (Appeals).
Tariq Sulaiman, appeared on behalf of the revenue.
A Single Bench of Ashok Jindal, (Judicial Member) on going through the order passed by the High Court, it was that that the High Court had never condoned the delay in filing the appeal before the Commissioner (Appeals) and only the observation was that they were entitled to avail an alternative remedy against the impugned order. In those circumstances, the delay was not condoned by the High Court in filing the appeal before the Commissioner (Appeals). Further, as per Section 128 of the Customs Act, 1962, they had filed appeals beyond the condonable period.
The Bench dismissed the appeal filed by the appellant and upheld the impugned order.
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