Commissioner of Customs Vs Nippon Thermostat (India) Ltd. (CESTAT Chennai)
CESTAT Chennai held that delay of 20 days in passing review order without extension order of the Board is not condonable. Accordingly, order passed by Commissioner of Customs (A) upheld.
Facts- The appeal has been preferred by the Commissioner of Customs, Chennai-III whereby the Commissioner (Appeals) had dismissed the appeal preferred by the department against the Order-in-Original dated 16.09.2014 passed by the Deputy Commissioner of Customs Special valuation Branch in respect of M/s. Nippon Thermostat (India) Ltd, on the grounds that the Review Order authorising the department to prefer the appeal before the Commissioner (Appeals) has been passed beyond the period of 90 days prescribed under Section 129D(3) of the Customs Act, 1962 and thus the appeal is dismissed as time barred.
Conclusion- In this case, neither has any evidence been let in that an application showing sufficient cause has been preferred to the Board to extend the period for filing of review order nor has any such order of the Board extending the period for filing of the review order been produced. It has also not been shown that the appellant had preferred any application for condonation of non-filing of the extension order of the Board or seeking condonation of delay of 20 days in passing the review order, in the absence of such sanction/permission of the Board before the learned Appellate Authority. The appellant has no right to any preferential consideration to get its delay or non-compliance of the mandate of law condoned mechanically and without adhering to the mandate of law. In view of our aforesaid discussions, we find no justifiable reason shown to interfere with the impugned Order-in-Appeal of the Commissioner of Customs (Appeals) and the same is upheld.
