2026-VIL-1435-CESTAT-CHD-CU
  1. Home
  2. 2026-VIL-1435-CESTAT-CHD-CU

CUSTOMS CESTAT Cases

Customs - Limitation - Appeal filed before wrong Forum - Appellant filed appeal against Original Import Order within the stipulated period of 60 days but inadvertently submitted the appeal papers to the office of Commissioner of Customs instead of before the Commissioner of Customs (Appeals) - Whether the period during which the appeal was pending before a wrong Forum should be excluded from the period of limitation under Section 14 of the Limitation Act, 1963 - HELD - When an appeal is filed within the stipulated time period but before a wrong Forum or wrong Commissionerate due to administrative error or inadvertence on the part of the appellant, the provision of Section 14 of the Limitation Act, 1963 becomes applicable to the facts of the case. The period for which the appeal was lying with the wrong Forum requires to be excluded from the period of limitation and the appeal filed before the appropriate appellate authority can be considered as filed within time - Even if delay occurs in filing before the correct Forum after being informed of the error, such delay can be condoned having regard to the fact that the original appeal was filed within time and the receiving office could have transferred the appeal papers to the proper authority instead of merely informing the appellant that the same was filed before the wrong Forum. The principle that when an appeal is filed within time but before the wrong Commissionerate the period between submission at wrong Forum and re-submission at correct Forum should be excluded for the purpose of limitation has been consistently held by Tribunal and High Courts - Appeal is allowed by way of remand to the appellate authority with a direction to decide the issue on merits - Limitation - Appeal filed through email and received through post with delay - Appellant filed appeal against Order-in-Original through email within the stipulated period of 60 days from the date of Order-in-Original and sent hard copy through speed post on the same day, but the hard copy was received by Commissioner (Appeals) through postal mail on 24.02.2025, creating a delay of 5 days from the last date for filing appeal - Whether the appeal filed through email within time is barred by limitation when hard copy received through post was delayed - HELD - When an appeal has been filed through electronic means like email within the statutory time period of 60 days and the hard copy is subsequently sent through speed post on the same day, the appeal should not be rejected merely on the ground that the hard copy was received by the appellate authority with some delay through postal mail. The submission through email on the same day as speed post establishes that the appeal was filed within time and the delay in receipt of hard copy is attributable to postal delays and not to negligence or inaction of the appellant. A delay of mere 5 days is condonable by the learned Commissioner (Appeals) and such technical delay cannot be made ground for rejection of appeal when the substantive filing was made within time - The order rejecting the appeal on the ground of limitation is not sustainable when appeal was filed through email within prescribed time - Appeal is partly allowed on the ground that there is no delay in filing of appeal - Customs - Refund of excess duty paid under protest on Bills of Entry finally assessed without challenging assessment order - Appellant importer filed 81 Bills of Entry declaring classification under Customs Tariff Heading 3824 and paid Basic Customs Duty under protest at rates applicable to CTH 3402 with an apprehension that Department may issue SCN seeking reclassification and thereby impose differential duty, interest and penalty. The Bills of Entry were finally assessed by Department as per the declaration made by the appellant under CTH 3824. Appellant filed refund application seeking refund of excess duty paid under protest which was rejected on the ground that refund can only be allowed if the assessment order is challenged before the appellate authority and re-assessment is done - Whether refund of excess duty paid under protest can be claimed without challenging the finally assessed Bills of Entry - HELD - When an importer has declared classification in a particular Customs Tariff Heading and Bills of Entry are finally assessed accordingly by Department as per the declared classification, and the importer has paid duty under protest at higher rates applicable to a different Customs Tariff Heading with an apprehension that Department may take action seeking change of classification, the importer is entitled to claim refund of excess duty paid under protest without challenging the finally assessed Bills of Entry - The duty paid under protest is a clear indication to the Department that there is no voluntary payment and the Department is required to vacate the protest by taking appropriate action like filing an appeal or issuing a demand notice. When the Department fails to do so and the assessment becomes final, the importer is entitled to refund of excess duty paid - Each Bill of Entry is a separate legal proceeding and assessment in respect of one Bill of Entry has no bearing on the assessment of other Bills of Entry. The marking of protest itself gives information to the department that there is no requirement for reassessment and the assessment cannot be said to be finalised when the assessee has marked the protest while paying duty. The Department has to initiate proceedings to vacate the protest and pass speaking order of reassessment. When the Department fails to do this, the principle of unjust enrichment cannot be invoked to deny refund of duty paid under protest - The appellant is eligible for refund of excess duty paid under protest on Bills of Entry which are finally assessed under the classification declared by the appellant notwithstanding the outcome of proceedings in respect of other Bills of Entry – The appeal is partly allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?