Case Law Details
Art N Glass Vs C.C- Ludhiana (CESTAT Chandigarh)
Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh recently delivered a significant verdict in the case of Art N Glass vs. C.C Ludhiana. The crux of the matter revolved around the timeliness of an appeal filed under Section 128 of the Customs Act. The CESTAT Chandigarh’s ruling emphasized the criticality of adhering to the prescribed timeframes in the Customs Act for appeals.
Detailed Analysis: In this case, Art N Glass imported “Euro Grey Float Glass 3300X2140 MM 5 MM” from China and filed Bill of Entry No. 9422155 dated 26.12.2018 for home consumption. The Customs authorities believed that the imported goods were subject to Anti-Dumping Duty, leading to a directive to deposit the duty. To clarify the matter, representative samples were sent for analysis, and the report from CSIR-Kolkata dated 11.09.2019 indicated that the goods did not attract Anti-Dumping Duty. Subsequently, Art N Glass requested a re-assessment of the Bill of Entry based on the test sample report.
The order rejecting the refund claim was received by Art N Glass on 31.01.2020. In response, Art N Glass filed an appeal before the Commissioner (Appeals) on 20.03.2020. The key contention in the case was whether this appeal was filed within the stipulated 60-day timeframe prescribed under Section 128 of the Customs Act.
The Ld. Commissioner (Appeals) had dismissed the appeal, citing it as time-barred, as he calculated the period from the date of the CSIR report, i.e., 11.09.2019.
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