A.S. Enterprise Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed an appeal by A.S. Enterprise concerning a delay in filing against the Commissioner of Customs (Appeals). The case revolved around the timeline for filing an appeal under Section 128 of the Customs Act, 1962, which permits 60 days from the communication of an Order-in-Original, with a condonable delay of up to 30 additional days. A.S. Enterprise filed their appeal after 70 days, claiming receipt of the Order-in-Original on August 10, 2018, while the customs authority claimed service occurred on July 31, 2018. However, neither party could provide conclusive evidence to support their claims.
Given this ambiguity, CESTAT decided to condone the delay, finding that A.S. Enterprise had reasonably explained their filing timeline. The tribunal set aside the earlier rejection of the appeal by the Commissioner (Appeals) and remanded the matter for a merit-based review. CESTAT directed the Commissioner (Appeals) to resolve the case within three months while adhering to principles of natural justice. This decision underscores the importance of clarity in service records and the necessity for both sides to substantiate claims regarding procedural timelines in customs disputes.
FULL TEXT OF THE CESTAT KOLKATA ORDER
