Trideep Banerjee vs CC, New Delhi

Appeal is filed against order-in-appeal dated 1.7.2010. The entire order-in-appeal is reproduced below for ease of reference:

The present appeal of 6.4.2010 has been filed by Sh. Trideep Banerjee, c/o Chamber No. 289, Patiala House Courts, New belhi-110001

(hereinafter referred to as the Appellant) against the Order-in-Original NO. 254/91 dated 21.1.1992 passed by the Additional Commissioner

of Customs, Customs House, C.R. Building, New Delhi (hereinafter referred to as the Adjudicating Authority) wherein Indian currency

amounting to Rs.80,17,000/- was confiscated as sales proceeds.

From a preliminary perusal of the appeal documents, it is seen that the Appellant has requested to condone a delay of 633 days in filing

the present appeal. The condonation of the said delay of 633 days in beyond the competency of the present Appellate Authority under

Section 128 of the Customs Act, 1962. Therefore the• appeal is dismissed as time-barred.

The appellant has stated that the order has been passed in violation of the principles of natural justice and the appellant also advanced certain

contentions on merit.

When the case was taken up, there was no representation on behalf of the appellant.

We have perused the impugned order-in-appeal reproduced above. That the appellant had sought condonation of delay of 633 days in filing appeal

before the Commissioner (Appeals) is an admitted fact. It is also beyond dispute that the Commissioner (Appeals) has no power under Section 128A

of the Customs Act, 1962 to condone such delay. As such, we find no infirmity in the impugned order and the appeal is therefore dismissed.