Commissioner (A) inadvertently treated appeal as time barred hence matter remanded back

Shimul Sarkar Vs Commissioner of Customs (CESTAT Kolkata)

CESTAT Kolkata held that Commissioner (A) inadvertently dismissed the appeal treating it as time barred as the adjudication order dated 23.07.2018 was communicated to the appellant on 05.08.2018. Accordingly, matter remanded back to Commissioner (A) for deciding the issue on merits.

Facts- During the course of search 12 pieces of yellow metal believed to be gold of foreign origin of total weight 1218.690 Grams of value Rs.38,13,783/- (@ Rs.3,129.412 for 1 Gram) were recovered.

Thereafter, statements of the appellants were recorded. A show cause notice was issued to the appellants for confiscation of the 12 pieces of gold recovered from the search and for imposition of penalty.

After affording two opportunities the adjudicating authority held absolute confiscation of the gold in question and held the gold in question liable for confiscation and imposed penalty on both the appellants. Commissioner (A) dismissed the appeal as the appeal was filed beyond time limit. Being aggrieved, the present appeal is filed.

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