Case Note & Summary
The Commissioner of Customs (Import) filed an application under Section 130 of the Customs Act, 1962 seeking a reference to the High Court of certain questions of law arising from the order of the Customs, Excise and Gold Control Appellate Tribunal (CEGAT) dated 9th June 2000. The background involved seven companies of the Rastogi Group of Delhi which had allegedly imported raw materials duty-free and cleared them in the local market instead of exporting the final products. Show cause notices were issued under Section 124 of the Customs Act, 1962 read with proviso to Section 28(1) and Section 143-A. The Commissioner of Customs discharged the show cause notice on 30th July 1996, holding it bad in law. The Central Board of Excise and Customs reviewed that order on 9th July 1997, and an appeal was filed before CEGAT, which allowed the appeal on 9th June 2000. Aggrieved, the Revenue filed the present reference application on 15th February 2001. The application was filed without any motion for condonation of delay, as the Revenue claimed there was no delay. However, the Court noted that the application was filed beyond the prescribed period of 60 days under Section 130(2) read with Section 130(3) of the Customs Act, 1962. The Court held that the application was barred by limitation and dismissed it without going into the merits of the questions of law.
Headnote
A) Limitation - Reference Application - Section 130 Customs Act, 1962 - Delay - The Revenue filed a reference application under Section 130 of the Customs Act, 1962 against the order of CEGAT dated 9th June 2000. The application was filed on 15th February 2001, which was beyond the period of 60 days prescribed under Section 130(2) read with Section 130(3) of the Act. The Revenue did not file any application for condonation of delay. The Court held that the application was barred by limitation and dismissed it. (Paras 1-4)
Issue of Consideration
Whether the application for reference filed under Section 130 of the Customs Act, 1962 is barred by limitation and whether the delay can be condoned in the absence of any application for condonation of delay.
Final Decision
The application is dismissed as barred by limitation.
Law Points
- Limitation
- Condonation of delay
- Reference application
- Customs Act 1962 Section 130
- Sufficient cause
Case Details
2006 LawText (BOM) (07) 53
Customs Application No. 1 of 2001
H.L. Gokhale, V.R. Kingaonkar
Mr.P.S. Jetly for the Applicant, Mr.Narayan Sahu with Ms.S.T. Shaikh for Respondent No.8, Ms.Tasneem Saria with Mr.Nitin Pradhan i/b S.K. Srivastava & Co. for Respondent No.14
Commissioner of Customs (Import)
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Nature of Litigation
Reference application under Section 130 of the Customs Act, 1962 for determination of questions of law arising from CEGAT order.
Remedy Sought
The Revenue sought reference of certain questions of law to the High Court for determination.
Filing Reason
The Revenue was aggrieved by the CEGAT order dated 9th June 2000 which allowed the appeal against the review order of the Central Board of Excise and Customs.
Previous Decisions
Commissioner of Customs discharged show cause notice on 30th July 1996; Central Board of Excise and Customs reviewed that order on 9th July 1997; CEGAT allowed the appeal on 9th June 2000.
Issues
Whether the reference application is barred by limitation under Section 130 of the Customs Act, 1962.
Submissions/Arguments
The Revenue argued that there was no delay in filing the application.
Ratio Decidendi
The application for reference under Section 130 of the Customs Act, 1962 must be filed within the prescribed period of limitation. In the absence of any application for condonation of delay, the application is liable to be dismissed as time-barred.
Judgment Excerpts
This is an application by the Commissioner of Customs (Import) for a reference to the High Court for determination of certain questions of law arising out of the decision of the Customs, Excise and Gold Control Appellate Tribunal from its order dated 9th June 2000.
The application is filed on 15th February, 2001. The application is filed without any motion for condonation of delay since the Revenue has come out with a case that there was no delay caused.
Procedural History
Show cause notices issued under Section 124 of Customs Act, 1962. Commissioner discharged notices on 30th July 1996. Central Board reviewed on 9th July 1997. CEGAT allowed appeal on 9th June 2000. Revenue filed reference application on 15th February 2001. High Court dismissed application as time-barred on 27th July 2006.
Acts & Sections
- Customs Act, 1962: Section 124, Section 28(1), Section 143-A, Section 130
