Appeals in Wrong Forum - Board Concerned
IT has come to the notice of the Board that field formations have filed appeals in the jurisdictional High Courts in matters relating either to determination of rate of duty or value of the goods which ought to have been filed in the Supreme Court. Such appeals get dismissed by the High Courts on the ground of jurisdiction alone, invariably after pending for a long time. Civil Appeals filed in the Supreme Court in such cases have frequently been dismissed on the ground of limitation. It may also be noted that the time period for filing Civil Appeal is 60 days from the date of receipt of the Tribunal order in the Commissionerate.
Board has directed the Commissioners to examine the issue involved in the dispute very carefully for deciding the appellate forum. The jurisdictional Chief Commissioners, while giving concurrence to the proposal for filing appeal, are expected to ensure that appeal is being filed in the correct forum in order to avoid needless litigation being pursued in the wrong forum and consequent loss of revenue.
BOARD WANTS SCRUPULOUS COMPLIANCE.
It is not that many of the Commissioners do not know where to file appeal. Normally after receipt of the Tribunal order, the decision to file appeal is not taken immediately. They take their own sweet time and by the time they decide to file appeal, the deadlines for sending proposal to the Board for filing appeal in SC will be over. (10 days from the date of receipt of CESTAT order). Instead of offering explanation to the Board for delay, the safest way to get over the situation is to file appeal in High Court. (Plenty of time available - 180 days u/s 35G). Normally the disposal in High Court takes not less than four to five years and by that time, the Commissioner becomes the Board Member (possibly with charge of L&J) and the Standing Counsel becomes the Judge of the High Court!
Today we are carrying a case from Chennai CESTAT, in which the Commissioner filed an appeal before the CESTAT in a baggage case which was dismissed due to filing in wrong forum - 2011-TIOL-1251-CESTAT-MAD
You may also like to read Why and how does the Revenue lose cases? And If a case is worth fighting, is not it worth fighting well? TIOL-DDT 32
CBEC F.No. 390/Misc./100/2010-JC, Dated : September 22, 2011