CESTAT Chennai Remands Customs Appeals After Commissioner (Appeals) Fails to Establish Date of Order Communication for Limitation Computation
Case Background
In a significant ruling concerning the computation of limitation under customs law, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside three Orders-in-Appeal passed by the Commissioner (Appeals) and remanded the matters for fresh consideration. The Tribunal found that the appellate authority had dismissed the assessee's customs appeals purely on the ground of limitation without first establishing the actual date on which the underlying Orders-in-Original were communicated—an essential prerequisite for any limitation calculation under Section 128 of the Customs Act, 1962.
The matter involved M/s. Shri Sai Shyam Associates, whose appeals arose from separate Orders-in-Original dealing with the import of used and worn clothing. The Commissioner (Appeals), through Orders-in-Appeal Nos. 792 to 794/2018 dated 19.12.2018, had rejected all three appeals on the footing that they were filed beyond the permissible 60-day period and even beyond the additional 30-day condonable window, without touching upon the substantive merits of the dispute.