The Commissioner Of Customs v. M/S.Aks Timber And Ply Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 24.01.2020

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR C.M.A.No.1990 of 2017 The Commissioner of Customs Chennai IV Commissionerate, Customs House No.1, Rajaji Salai, Chennai 600 001.

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Appellant -VsM/s.AKS Timber & Ply Ltd No.18, Periathambi Mudali Street Choolai, Chennai 600 112.

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Respondent For Appellant : Mr.T.Pramod Kumar Chopda Senior Standing Counsel For Respondent : No appearance Prayer : Civil Miscellaneous Appeal under Section 130 of the Customs Act to set aside the Final Order No.40306 of 2017 dated 20.02.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai.

J U D G M E N T

(Judgment of the Court was delivered by DR.VINEET KOTHARI, J.) The Revenue has filed the present appeal against the short order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai dated 20.02.2017, whereby the learned Tribunal, upholding the order dated 15.01.2013 passed by the Commissioner of Customs (Appeals-II), Chennai, dismissed the appeal filed by the Revenue as time barred.

2. Both the appellate authorities, did not decide the merits of the case against the adjudication order, but dismissed the appeal as time barred. The order of the Commissioner of Customs (Appeals-II), Chennai dated 02.02.2010 is on record.

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3. On consideration of the submissions made by the learned counsel on both sides and upon perusal of the relevant records and dates, we are of the opinion that the matter deserves to be remanded to Commissioner of Customs (AppealsII), Chennai for deciding the appeal on merits.

4. Accordingly, the present Civil Miscellaneous Appeal filed by the Revenue is allowed for statistical purpose by setting aside the order of the learned Tribunal dated 20.02.2017 as well as the order passed by the Commissioner of Customs (Appeals-II), Chennai dated 15.01.2013. We remand the matter back to the Commissioner of Customs (Appeals-II), Chennai to decide the appeal on merits by giving an opportunity of hearing to both sides. With the above observations, the Civil Miscellaneous Appeal is disposed of. No costs.

Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar KST To

1. Customs, Excise and Service Tax Appellate Tribunal, Chennai.

2. Commissioner of Customs (Appeals-II), Chennai .

3. Commissioner of Customs Chennai V Commissionerate, Customs House No.1, Rajaji Salai, Chennai 600 001.

+1cc to Mr.T.Pramod Kumar chopra , Advocate SR.No. 5375 C.M.A.No.1990 of 2017 A.SK(28/02/2020) https://hcservices.ecourts.gov.in/hcservices/