CESTAT Upholds Dismissal of Appeal by Commissioner on ground of Limitation of Prescribed period u/s 128 of Customs Act [Read Order]

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the dismissal of the appeal by the Commissioner (Appeals) on the ground of the limitation of the prescribed period defined under section 128 of the Customs Act,1962. 

Suparna Karmakar, the appellant assessee appealed against the the order passed by the Commissioner (Appeals) who dismissed the appeal filed by the assessee. 

R.N. Bandopadhyay, the counsel for the assessee contended that the appeal filed by the assessee was as per the law and the Commissioner (Appeals) dismissed the appeal without any justification. 

Tariq Sulaiman, the counsel for the department relied on the decisions made by the lower authorities and contended that in the High Court case of Suparna Karmakar v. Union of India, the court held that they never condoned the delay in filing the appeal before the Commissioner (Appeals) and only the observation was that they are entitled to avail an alternative remedy against the order. 

The Bench observed that according the Section 128 of the Customs Act the aggrieved party can file an appeal before the Commissioner (Appeals) within sixty days and the assessee filed an appeal beyond the condonable period. 

A single-member bench comprising Ashok Jindal (Judicial) upheld the dismissal of the appeal by the Commissioner (Appeals) while dismissing the appeal filed by the assessee. 

To Read the full text of the Order CLICK HERE

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