Disposed

Fleeting Vanijya Pvt. Ltd. v. -Kolkata(Port)

CESTAT5 Nov 2024C/75152/2021

Case brief

AI extract

What is this about?

EAST ZB: Kolkata held that the appellant filed the appeal after sixty days but within the condonable period of thirty days. the Tribunal directed the Commissioner (Appeals) to condone the delay and decide the matter on merits within four months.

What did the court decide?

Directormandation to Commissioner of Customs (Appeals) to condone the delay of 10 days and decide the appeal on merits within four months.

Fleeting Vanijya Pvt. Ltd. vs -Kolkata(Port) — Customs and Excise | CESTAT (2024)

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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA

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REGIONAL BENCH – COURT NO. 1

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Customs Appeal No. 75152 of 2021

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(Arising out of Order-in-Appeal No. KOL/CUS(PORT)/156/2020 dated 03.01.2020 passed by the Commissioner of Customs (Appeals), 3^rd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001)

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M/s. Fleeting Vanijya Private Limited : Appellant 22, B.R.B. Basu Road, Canning Street, 3^rd Floor, Room No. 33, Kolkata – 700 001

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VERSUS

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Commissioner of Customs (Port) : Respondent

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Custom House, 15/1, Strand Road, Kolkata – 700 001

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APPEARANCE:

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Shri K.K. Sanyal, Consultant for the Appellant

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Shri Tariq Sulaiman, Authorized Representative for the Respondent

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CORAM:

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HON’BLE SHRI R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

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FINAL ORDER NO. 77245 / 2024

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DATE OF HEARING / DECISION: 05.11.2024

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ORDER: [PER SHRI R. MURALIDHAR]

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The appellant, being agitated by the assessment of the Bill-of-Entry No. 6440283 dated 18.05.2018, had filed an appeal before the Ld. Commissioner (Appeals) on 31.07.2018. In the normal course, the appeal should have been filed within a period of sixty days. Here, the appellant has filed the said appeal after sixty days, with a delay of about 10 days. The Ld. Commissioner (Appeals) has dismissed the appeal so filed without condoning the delay of about 10 days.

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Page 2 of 2

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Appeal No.: C/75152/2021-DB

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We find that the Ld. Commissioner (Appeals) has the power to condone a delay up to thirty days, which ought to have been exercised in the instant case. We hold that the appellant has properly filed the appeal within the condonable period of thirty days.

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Accordingly, we direct the Ld. Commissioner (Appeals) to take up the appeal on its merits and decide the issue within a period of four months from the date of receipt of this communication.

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The appeal stands disposed of in the above manner.

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(Dictated and pronounced in the open court)

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Sd/-

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(R. MURALIDHAR) MEMBER (JUDICIAL)

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Sd/-

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(K. ANPAZHAKAN) MEMBER (TECHNICAL)

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Sdd

Fleeting Vanijya Pvt. Ltd. v. -Kolkata(Port)

Case brief

What is this about?

What did the court decide?

Fleeting Vanijya Pvt. Ltd. v. -Kolkata(Port)

Case brief

What is this about?

What did the court decide?

What the court decided

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