2025-VIL-2060-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Filing of appeal – Rejection on ground of limitation – Appellants are regularly importing Spreaders RSX40 from Malaysia – Said goods are exempted from payment of basic Customs duty under Notification No.53/201-Customs – As Appellants were not in possession of Certificate of Origin (COO) at time of filing bills of entry, they cleared goods by paying merit rate of duty – Subsequently, on receipt of said COO, Appellants requested Dy. Commissioner (Refunds) to grant refund – Dy. Commissioner informed Appellants that no re-assessment shall be allowed unless order of assessment including self-assessment is duly modified by way of appeal – Aggrieved, Appellants filed appeals before Commissioner (Appeals), who rejected appeals on ground of limitation – Whether time spent by Appellant pursuing a refund claim before Refund Sanctioning Officer can be excluded for purpose of limitation for filing statutory appeal before Commissioner (Appeals) – HELD – Appellant had placed on record the refund letter and subsequent reminders and correspondence showing active prosecution of administrative remedy before Refund Sanctioning Officer. After nearly two years, Appellant was informed by way of a letter that assessment had to be modified by way of filing an appeal before Commissioner (Appeals). It is a settled principle that time spent before wrong forum should not be taken into consideration while calculating the limitation. Prolonged inaction on part of Department constitutes a “sufficient cause” for excluding period under Section 14 of the Act as pleaded by Appellant. Consequent upon exclusion of said two year period, appeal filed by Appellant before Commissioner (Appeals) is to be treated as within time. Impugned order holding appeals to be time barred is set aside. Appeals are remanded to Commissioner (Appeals) for fresh consideration with a direction to pass a reasoned, speaking order after granting an opportunity to Appellant to submit his defense. Commissioner (Appeals) is directed to treat appeals as filed within time by excluding period of approximately two years spent by Appellant pursuing refund application before Refund Sanctioning Authority – Appeals allowed
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