Partly allowed

M|S. Sigma Power Product Pvt. Ltd. v. Kolkata-Port

CESTAT19 Aug 2025C/75662/2023

Case brief

AI extract

What is this about?

The Tribunal allowed the appeal only insofar as it addressed the limitation issue, holding the appeal was within the condonable period. The decision on merit was remanded to the Commissioner (Appeals) to decide after providing a hearing opportunity.

What did the court decide?

Remand of the matter to the Officer passing the impugned order to decide the appeal on merit after affording an opportunity of being heard to the appellant.

M|S. Sigma Power Product Pvt. Ltd. vs Kolkata-Port — Company and Corporate | CESTAT (2025)

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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA

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REGIONAL BENCH – COURT NO.1

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Customs Appeal No.75662 of 2023

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(Arising out of Order-in-Appeal No.Kol/Cus(Port)/KS/538/2023 dated 21.07.2023 passed by Commissioner (Appeals) of Customs, Kolkata)

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M/s Sigma Power Product Private Limited

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(18, Chandani Chowk Street, 3^rd Floor, Kolkata-700072)

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Appellant

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VERSUS Commissioner of Customs (Port), Kolkata

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(15/1, Strand Road, Kolkata-700001)

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Respondent

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APPERANCE :

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None for the Appellant Shri S.Debnath, Authorized Representative for the Respondent

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CORAM:

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HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

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FINAL ORDER NO.77328/2025

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DATE OF HEARING : 19 AUGUST 2025 DATE OF DECISION : 19 AUGUST 2025

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Per Ashok Jindal :

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The appellant is in appeal against the impugned order wherein the ld.Commissioner (Appeals) dismissed their appeal as barred by limitation as the same has been filed beyond the time limit prescribed under Section 128 (1) of the Customs Act, 1962. 2. The facts of the case are that vide Bill of Entry dated 08.03.3022, was re-assessed under Section 17 (4) of the Act on 10.03.2022 and as per Section 17 (5) of the Act, the speaking order of the adjudicating authority is required to be passed within 15 days for reassessment. The said period expired on 25.03.2022, but the appellant filed appeal against the reassessment of the Bill of Entry on 20.06.2022. The

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Customs Appeal No.75662 of 2023

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ld.Commissioner (Appeals) dismissed the appeal as barred by limitation as the same has been filed beyond condonable period. Aggrieved from the said order, the appellant is before us.

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None appeared on behalf of the appellant.

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We find that the issue lies in a narrow compass, therefore, we take up the appeal for disposal.

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On going through the records placed before us, admittedly, in this case, no order has been passed under Section 17 (5) of the Act within 15 days of the date of assessment and after 15 days, the appellant is entitled to file appeal before the ld.Commissioner (Appeals). Therefore, we hold that the appellant has filed the appeal before the ld.Commissioner (Appeals) under Section 128 (1) of the Customs Act, 1962 within condonable period. Therefore, we condone the delay in filing the appeal before the ld.Commissioner (Appeals).

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We further take note of the fact that the ld.Commissioner (Appeals) has not passed the order on merit. In that circumstances, after setting aside the impugned order, we remand the matter back to the ld.Commissioner (Appeals) to decide the appeal on merit after affording an opportunity of being heard to the appellant.

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Appeal is disposed off by way of remand.

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(Dictated and pronounced in the open court)

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(Ashok Jindal)

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Member (Judicial)

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(K.Anpazhakan) Member (Technical)

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M|S. Sigma Power Product Pvt. Ltd. v. Kolkata-Port

Case brief

What is this about?

What did the court decide?

M|S. Sigma Power Product Pvt. Ltd. v. Kolkata-Port

Case brief

What is this about?

What did the court decide?

What the court decided

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