Siddhi Vinayak Importers Vs Commissioner of Customs (Delhi High Court)
The Delhi High Court heard the case of Siddhi Vinayak Importers vs Commissioner of Customs, concerning an appeal filed under Section 130 of the Customs Act, 1962 against the dismissal of an appeal by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) on grounds of delay.
The appellant, a partnership firm engaged in importing and trading fabrics from China and Hong Kong, had sought amendment of certain bills of entry in 2021 to claim benefits under Notification No. 30/2004-CX. The Deputy Commissioner of Customs, New Delhi, rejected the request, stating that the goods were already out of charge, the self-assessment had attained finality, and reassessment could only be done following an appellate order as per the Supreme Court’s ruling in ITC Ltd. vs. CCE, Kolkata-IV.
The appellant’s appeal against this rejection was dismissed by the Commissioner of Customs (Appeals) on 29 March 2022, holding that the request for amendment under Section 149 of the Customs Act, 1962 had been correctly denied. A further appeal to CESTAT was dismissed due to a delay of 273 days. The Tribunal found that the explanation — that a previous counsel had failed to file the appeal — was not sufficient, noting a history of delay and lack of diligence. CESTAT thus refused to condone the delay, citing the decision in Union of India vs. Jain Woollen Mills (P) Ltd.
