The Tribunal allowed the Appeal by remanding it to the Commissioner (Appeals) to decide on merits after condoning the filing delay of 10 days. The Miscellaneous Application for early hearing was disposed of.
The appeal was allowed by remand to the Commissioner (Appeals) with the delay in filing the appeal being condoned.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Miscellaneous Application No.75297 of 2022 (EH)
(On behalf of Appellant)
And
Customs Appeal No.75668 of 2020
(Arising out of Order-in-Appeal No.KOL/CUS(PREV)/WB/AKR/190/2020 dated 27.02.2020 passed by Commissioner of Customs(Appeals), Kolkata.)
Shri Punam Verma
(S/o of Shri Gobind Prasad Verma, 18, Hanspukur 1st Lane, 2nd Floor, Kolkata700007.)
…Appellant
VERSUS
Commissioner of Customs (Preventive), Kolkata
…..Respondent
(15/1, Strand Road, Custom House, Kolkata-700001.)
APPEARANCE
Ms.Atika Sumran Ahmed, Advocate for the Appellant (s) Shri S.Chakraborty, Authorized Representative for the Respondent (s)
CORAM: HON’BLE SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL)
MISCELLANEOUS ORDER NO. 75269/2022 FINAL ORDER NO. 75510/2022
DATE OF HEARING : 2 September 2022 DATE OF DECISION : 2 September 2022
P.K.CHOUDHARY :
The present Miscellaneous Application has been filed by the Applicant/Appellant for early hearing of the Appeal.
2
Customs Appeal No.75668 of 2020
within the condonable period of 30(thirty) days. The Ld.Commissioner(Appeals) observed that Appellant could not cite any convincing/sufficient ground for filing the Appeal beyond the stipulated period of 60(sixty) days. Hence, he chose not to condone the delay. 3. In view of the submissions made by the Ld.Advocate, the delay in filing the Appeal before the First Appellate Authority is hereby condoned and the matter is remanded to the Ld.Commissioner(Appeals) to decide on merits. Needless to mention, a reasonable opportunity of hearing be granted to the Appellant. All issues are kept open. Both sides are at liberty to place evidences in their favour.
Appeal is thus allowed by way of remand. Miscellaneous Application, filed by the Appellant for early hearing of the Appeal, also gets disposed of.
(Dictated and pronounced in the open Court.)
Sd/ (P.K.CHOUDHARY) MEMBER (JUDICIAL)
sm
1 issue framed by the court
Whether the delay in filing the appeal beyond the statutory period of 60 days is condonable?
1 provisions across 1 enactments
Shri Punam Verma
Commissioner of Customs (Preventive), Kolkata
P.K.CHOUDHARY
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
