Susanta Kumar Sahoo Vs Commissioner of Customs (CESTAT Kolkata)
In a significant ruling, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata has set aside an order by the Commissioner of Customs (Appeals) that had dismissed an appeal citing a delay in filing. The case, Susanta Kumar Sahoo Vs Commissioner of Customs, centered on a dispute over the timely submission of an appeal under Section 128 of the Customs Act, 1962.
The appellant, Susanta Kumar Sahoo, challenged the Commissioner’s decision, which had rejected the appeal for being filed after the stipulated 60-day period. The Commissioner’s office had also noted that no request for condonation of delay had been submitted.
During the CESTAT hearing, the appellant’s counsel presented evidence of postal authorities’ endorsement, proving the Order-in-Original was delivered on March 1, 2017, despite being issued on February 22, 2017. The appeal was subsequently filed on April 28, 2017.
After reviewing the evidence, the tribunal observed that the 60-day window for filing the appeal should be calculated from the date of actual delivery, not the date of issuance. The CESTAT concluded that the appeal was filed within the statutory time limit, thereby finding no delay. Consequently, the tribunal set aside the Commissioner’s order and remanded the matter back to the appellate authority. The Commissioner was directed to hear the appeal on its merits and deliver a decision within three months, adhering to the principles of natural justice.
