Access Enterprises Vs Commissioner of Customs (CESTAT Bangalore)
In the case of Access Enterprises Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore dismissed an appeal filed by Access Enterprises due to a significant delay in filing. The appellant had imported car accessories and filed a bill of entry for their clearance. However, following allegations of misdeclaration and undervaluation, the Adjudication Authority issued Order-in-Original No. 49/2014 on October 17, 2014, which not only rejected the declared value but also imposed a fine and penalty. Dissatisfied with this outcome, Access Enterprises appealed to the Commissioner (Appeals). The Commissioner dismissed the appeal, asserting that the appellant had received the order on October 23, 2014, but only filed the appeal on November 13, 2015, resulting in a delay of 325 days beyond the statutory deadline of January 20, 2015, as mandated by Section 129 of the Customs Act, 1962.
During the hearing, the learned counsel for the appellant argued that the delay was due to legitimate medical reasons, supported by an affidavit indicating that the proprietor had been advised to undergo absolute bed rest, which hindered his ability to manage business affairs. However, the Revenue’s authorized representative firmly opposed this claim, citing the absence of any provision within the Customs Act that allows for the condonation of delay beyond the stipulated 90 days for filing appeals with the Commissioner (Appeals). After considering the arguments from both sides, the tribunal reaffirmed the statutory limitations for appeal filings. Despite the appellant’s submission of the affidavit detailing medical grounds for the delay, the tribunal maintained that it had no authority to condone such delays under the existing legal framework.
