Relief to Amazon: Delhi HC dismisses Appeal Against Customs Advance Ruling Allowing Benefit on Import of Fire TV Sticks [Read Order]

Delhi High Court (HC) division bench of Justice Vibhu Bakhru and Justice Amit Mahajan granted relief to Amazon Seller by dismissing the appeal against the order of Customs Authority for Advance Ruling (CAAR) which allowed benefit on Import of Fire TV sticks.

The appellant, Commissioner of Customs (Import) Air Cargo filed the appeal under Section 28KA of the Customs Act, 1962 against the order of the CAAR.

Lakshmikumaran, counsel who represented the defendant Amazon Seller Services Pvt Ltd., claimed that the company never used nor intended to use the benefits of Notification No. 57/2017-Customs regarding Fire TV sticks.

Further submitted that the present appeal is barred by limitation and the delay is beyond the period that can be condoned.

The bench noted that under Section 28KA of the Customs Act, an appeal from a decision or order made by the CAAR must be lodged within sixty (60) days after the decision or order's communication date.

The Court observed that in the present case, the appeal was filed on 14.07.2022. The counsel for the appellant submitted that the impugned ruling was communicated to the concerned appellant on 22.03.2022.

Additionally, even while the concerned Commissionerate in Mumbai received a copy of the judgement on December 9, 2021, the Commissionerate in Delhi received it much later, on March 22, 2022. The date of receipt of the contested judgement must be dated 22.03.2022, according to the respondent, because the Commissionerate of Delhi was a party to the respondent's plea as well.

The bench stated that the period of thirty days, beyond the stipulated period of sixty days for filing the appeal, expired on 20.06.2022.  At the material time, this Court was closed for vacations.

Further stated that the appellant was obliged to submit an appeal as soon as the Court reopened on April 7, 2022, even if it were accepted (which this Court does not) that a period of delay longer than thirty days might be excused since it expired during court vacations but it was filed on 14th June 2022.

The Court decided that it has no jurisdiction to entertain an appeal against the ruling of the CAAR as it was filed beyond the further period of thirty days, which can be condoned in case appeal is filed after sixty days of the communication of the said ruling.

To Read the full text of the Order CLICK HERE

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