Delta Goods Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
In the case of Delta Goods Private Limited & Anr. Vs Union of India & Ors., the Calcutta High Court addressed an intra-Court appeal challenging an earlier order dated August 21, 2024. The appellants contested a ruling from the appellate authority dated March 13, 2024, which dismissed their appeal as time-barred. The High Court affirmed that the appellate authority correctly rejected the appeal since it was submitted well beyond the allowed condonable period of four months. The Single Bench’s decision not to entertain the writ petition was thus deemed appropriate, as the appellants failed to respond to a show-cause notice from the Joint Commissioner of Revenue.
Despite acknowledging the procedural shortcomings of the appellants, including their failure to file a timely appeal and respond to the show-cause notice, the High Court granted them another opportunity. The court noted the appellants’ possession of customs documents supporting their claim of no tax liability for goods imported from Nepal, for which customs duties had already been paid. Considering that the appellants had made a pre-deposit of Rs. 1,48,895 (10% of the disputed tax), the court decided to remand the matter back to the adjudicating authority for fresh consideration. The High Court stipulated that the appellants must submit their response to the show-cause notice within six weeks of receiving the server copy of the judgment. The adjudicating authority was then directed to provide an opportunity for personal hearing and make a decision based on the merits of the case, without any prejudice to the grounds available to the appellants.
