TIOL-DDT 2092 · Friday, 26 April 2013 · story 7 of 8

Self goal - Lackadaisical Revenue gets its appeal dismissed for not furnishing a certified copy of the order appealed against

ONE more instance of the lackadaisical attitude exhibited by the Revenue is evident in the present case.

Against an order-in-appeal of October, 2010 passed by the Commissioner of Customs (A), Mumbai, the Commissioner of Customs (Gen), Mumbai had filed an appeal before the CESTAT.

The Registry had issued a defective memo mentioning that the order appealed against and enclosed with the appeal was NOT a certified one. This memo was issued on 21.02.2011. No one bothered to rectify this simple lapse and the matter remained pending for two years.

In the meantime, none of the other sections concerned bothered to find out what happened to the appeal filed for had they done this exercise someone would have reminded the section concerned to attend the Registry defective memo.

Be that as it may, the CESTAT Registry issued a Show cause notice on 21.02.2013 in the matter.

Still, there was no reply from the Revenue.

So, the Bench dismissed the appeal as defective.

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