Case Law Details
R. Kumaresan @ Mukesh Vs Commissioner of Customs (CESTAT Chennai)
ITAT condones Delay in Appeal filing as appellant could not file appeal within time stipulated due to death of his counsel who was affected by corona.
The appellant has filed an affidavit stating that he had entrusted Advocate S. Palani Kumar to represent him in the proceedings. The said counsel passed away on 22.9.2020. It is affirmed that he was tested positive due to COVID – 19 (Corona). The death certificate of the said counsel has also been produced. From the affirmation made in the affidavit as well as the death certificate produced by the appellant, it is established that the appellant could not file the appeal within the time stipulated due to reasons beyond his control and mostly due to the death of his counsel who was affected by corona. Taking these peculiar facts into consideration, I am of the view that the delay of 2 days in filing the appeal ought to be considered leniently. The impugned order rejecting the appeal on the ground of time-bar against this appellant is set aside and remanded to the Commissioner (Appeals) who shall hear the appeal on merits. It is specifically noted that the said view of condoning the delay is taken only due to the peculiar facts of this case and shall not serve as a precedent. The appeal is allowed and remanded to the Commissioner (Appeals) for hearing and disposing on merits of the case.
FULL TEXT OF THE CESTAT CHENNAI ORDER
Brief facts are that specific intelligence was received by DRI, Chennai Zonal Unit that the appellant herein Shri R. Kumaresan @ Mukesh who is the owner of M/s. M.V. Farm is illegally importing exotic birds and animals through Thailand, Myanmar, Indonesia etc. through Myanmar land border and from Bangladesh without declaring it to customs. Based on the above intelligence, the officers carried out search operations in the residential premises of the appellant and also in the farm. Statements were recorded from various persons. Pursuant to the investigation, on reasonable belief, that the exotic birds and animals were smuggled, they were seized under mahazar as per the provisions of Customs Act, 1962 read with allied Acts on 8.10.2018 and handed over to Dr. P.A. Kalaignan, Aringar Anna Zoological Park, Vandalur, Chennai for safe custody and transportation to Aringar Anna Zoological Park for further upkeep and maintenance of the seized birds and animals. Show Cause Notice was issued to the appellant herein as well as to others proposing to confiscate the birds and animals and for imposing penalties. After due process of law, the original authority ordered for absolute confiscation of the birds and animals, confiscation of seized cash of Rs.15 lakhs and confiscation of the vehicles one Mercedes Benz and Toyota Innova which was alleged to be used for transportation of the birds and animals. Penalties of Rs. 20 lakhs under sec. 112(a) and Rs.10 lakhs under sec. 114AA were imposed on this appellant and various penalties were imposed on other persons. Aggrieved by such order, the appellant herein filed appeal before Commissioner (Appeals). The personal hearing of this appeal was fixed on 28.3.2020, 21.1.2021, 15.3.2021, 29.3.2021 and 31.3.2021. The appellant herein attended the personal hearing through his counsel Shri B. Satish Sundar on 31.3.2021. Later, the Commissioner (Appeals) dismissed the appeal filed by the appellant on the ground that it is time-barred. The present appeal is filed against such order passed by the Commissioner (Appeals).
Please become a Premium member. If you are already a Premium member, login here to access the full content.
