Sangeetha Tex Vs Commissioner of GST and C.EX (Appeals) (Madras High Court)
Madras HC: Writ Allowed Despite Limitation Bar; Duty Drawback Case Remanded on Full Deposit and Proof of Export Realization
Madras High Court has allowed a writ petition filed by Sangeetha Tex, remanding a duty drawback case back to the Commissioner of GST and Central Excise (Appeals) for fresh consideration. The ruling, delivered recently, provides the petitioner an opportunity to substantiate their claim despite the initial appeal being rejected on grounds of limitation.
Sangeetha Tex challenged an appellate order dated February 16, 2023, which had dismissed their appeal against an original order from September 22, 2020, issued by the Assistant Commissioner of Customs, Tuticorin. The petitioner contended that the original order was only received on February 16, 2023, and the subsequent appeal could not be filed within the prescribed time under Section 128 of the Customs Act, 1962, due to the proprietor, K. Subramanian, facing health issues.
The respondents, through their Standing Counsel, argued against the petition, citing settled law by the Supreme Court in cases like Singh Enterprises Vs CCE [(2008) 3 SCC 70] and CCE and Customs Vs. Hongo India (P) Limited [(2009) 5 SCC 791]. These precedents generally uphold strict adherence to statutory limitation periods, especially in fiscal matters, limiting the scope for condonation of delay.
