Ejaz Valiulla Vs. Commissioner of Customs (E.D.)

1. this is a case of misdeclaration of goods exported by two consignments. the goods, sought to be exported, were of agarwood, which is prohibited and earlier also appellant appears to have exported the same goods by misdeclaring as chadila choora. based on the investigation and the statement of the appellant recorded by the authorities concerned, it is found that the earlier exports were of agarwood. the adjudicating authority imposed penalty of rs. 3.00 lakhs (viz. rs. 1.50 lakh for each consignment).2. the appellant has preferred appeal before the commissioner (appeals), but the same was dismissed on the ground of limitation. the commissioner (appeals) points out that the appeal was filed on 91st day. at that time, relevant limitation provided was 60 days. but actually, the order communicated to the appellant by the original adjudicating authority shows that appeal is to be filed within three months. the appellant has received the order on 18th june, 2003 and he has filed the appeal on 16th september, 2003. it appears virtually that the appeal was filed within three months as the preamble of the original order reflects the same that it has to be filed within three months. the commissioner (appeals) failed to appreciate this point and dismissed the appeal on the point of limitation without discussing this aspect. therefore, this appeal is remitted back to the commissioner (appeals) to admit the same after condonation of delay, if any, and then dispose off the appeal after giving personal hearing to the appellant; as at this prima facie stage, the limitation aspect is mainly involved in the appeal, pre-deposit is waived and its recovery is stayed. stay application is disposed off along with appeal with the aforesaid direction. the appeal shall be disposed off within 2 (two) months after receipt of the order.