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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
Cus - No satisfactory explanation given for inordinate delay - casual approach by Department - 364 days delay not condoned - appeals dismissed: High Court

By TIOL News Service

NEW DELHI, MAY 09, 2017: THE Customs Department has filed appeals against the common order of CESTAT - 2015-TIOL-3041-CESTAT-DEL and also seeks condonation of the delay of 364 days.

The explanation offered is -

2. Being aggrieved with the said impugned order, the appellant challenged the same before the Hon'ble Supreme Court by way of Civil Appeal. However, the same allowed to be withdrawn by the appellant vide Hon'ble Supreme Court's order Dated 27.11.2015 with the liberty to file appeal before the Hon'ble Delhi High Court within one month.

3. That even more delay was occasioned on account of reconstitution of Panel and the file was finally transferred to the present Counsel only in December, 2016.

4. That the certified copy of the order dated 27.11.2015 of the Hon'ble Supreme court was received by the application on 02.05.2016, where after the present appeal is being filed before this Hon'ble Court.

5. That in the process delay about 364 days has occurred in filing the present appeal which is neither intentional nor deliberate but due to the above said bonafide reasons.

6. That if the said delay is not condoned it would lead to irreparable loss to the applicant in terms of revenue.

Terming the above explanation as unsatisfactory, the High Court had directed the Revenue to file a better affidavit explaining the delay occasioned in the filing of the appeals.

When the matters were called out recently (two months after the above direction) the counsel for the Appellant stated that despite sending a long e-mail to the Department seeking the details for preparing the affidavit, he was yet to receive instructions.

The High Court, therefore, observed -

+ This itself shows how casually the Department is treating these matters.

+ The Supreme Court in its order dated 27th November, 2015 permitted the Department to withdraw the appeals and approach this Court after recording the statement of the Attorney General for India appearing for the Department that the appeals would be filed before this Court within one month from that date.

+ Therefore, the appeals were required to be filed not later than 26th December 2015 or at the latest the opening day of the Court in January 2016. The computerised log maintained by the Court shows that they were in fact filed on 10th January 2017.

+ The Court finds no reason why more time should be granted for filing a better affidavit particularly when there is already considerable unexplained delay in filing the appeals and more than two months' time was available to the Department since the previous hearing, to file a better affidavit.

+ No attempt has been made to give a satisfactory explanation for the inordinate delay, much less every day's delay, in filing the appeals. The Court, therefore, declines to condone the delay of 364 days in filing the appeals.

The appeals and the applications were dismissed.

In passing : Keywords - 15 crores Drawback case by DRI…the blame game begins…!

(See 2017-TIOL-865-HC-DEL-CUS)


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