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Judgment
Counsel submits that he has informed the Tribunal by a letter dated 27th August, 2013 as to his pre-occupation in Chandigarh for which the hearing
of the appeal may be adjourned by Tribunal. That letter was not brought to notice of the Tribunal. As a result of which appeal was dismissed
considering that the appeal filed before Id. Commissioner (Appeals) was time barred. He explains that the appeal was not at all time barred before Id.
Commissioner (Appeals) for the reason that although the appellant filed bill of entry No.728424 dated 09.09.2008 his client was aggrieved only on
14.12.2008 when the bill of entry was assessed finally. That date shall be counted for the purpose of limitation to file appeal before Id. Commissioner
(Appeals). The appellant filed appeal before Commissioner (Appeals) on 10.12.2008 which is 4 days before the limitation expired. But Id.
Commissioner has passed an order holding that there were 32 days of delay counting limitation from 09.09.2008. It is prayer of the appellant that the
appellant being aggrieved only on 14.10.2008, the cause of action for appeal arose on that date. Therefore, counting limitation from 09.09.2008 which
was the date of filing of the bill of entry shall be contrary to the provisions of law. According her the appeal may be restored and remanded to Id.
Commissioner (Appeals) to consider the same on merit.
Revenue appreciates difficulties expressed by appellant as above.
We have perused the communication of the appellant seeking adjournments which is forming part of record. That not being brought to our notice on
27.08.2013, appeal was dismissed exparte. Considering the difficulties expressed as above, to do justice, the appeal is restored and MA (ROA) is
allowed.
We do appreciate that a person becomes aggrieved only when the order to that affect sees light of the day. The order appealable emerges on
14.10.2008 which is apparent from page 12 of the appeal folder. Therefore, the appellant being aggrieved on that day i.e. 14.10.2008, the limitation for
filing appeal shall be counted from that day, which was the date of communication about the final assessment of bill of entry by Customs. Accordingly,
Id. Commissioner to pass appropriate order on merit of the appeal for which the order dated 27.01.2009 is set aside. The appellant shall make
application before Id. Commissioner (Appeals) within a month of receipt of this order requesting him to fix the date of hearing and on the date fixed,
without any adjournment the appellant shall be present with its pleadings and evidence to contest its appeal. Ld. Commissioner granting fair
opportunity of hearing shall pass appropriate order.
In the result, MA (ROA) is allowed, appeal restored and that is remanded to Id. Commissioner (Appeals).
[Dictated & Pronounced in the open Court].