Same order of Appellate Commissioner reviewed by two Committees - Revenue seeks Condonation of delay of 947 days
AN order was passed by a Commissioner (Appeals) on 25.09.2012. The Revenue filed an appeal against this order on 01.05.2015 with a delay of 947 days.
The order of the Commissioner (Appeals) was accepted by the Committee of Commissioners on 21.12.2012 and so it was decided not to appeal.
But strangely another Committee of Commissioners on 24.04.2015 reviewed the same order dated 25.09.2012 of the Commissioner (Appeals) again.
This time around, the new Committee of Commissioners held that Commissioner (Appeals) order is not legal and proper and reviewed the said order and recommended for filing of appeal.
This Committee did not mention or discuss about the previous Review Committee's acceptance of the order on 21.12.2012.
The Revenue's reason for condoning the delay of 947 days, is review by two committees.
The Tribunal was not impressed and rejected the Condonation of Delay Application and the Revenue appeal.
The Tribunal brought this to the notice of CBEC [Board] and Chief Commissioner of Customs, Chennai to take necessary steps on the powers of Committee to review the orders under Section 129D and 129A (2) of Customs Act and issue necessary guidelines to the field formations as deem fit.
Please see Commissioner of Customs Vs Alufit India Pvt Ltd -
But this is not the end of the story. In almost identical case, the Madras High Court in the Madura Coats - held that there was no bar in the Act to constitute a fresh Review Committee for deciding a matter which has already been decided. The High Court had allowed condonation, but that was only 30 days and not 947 days as in this case.
Three days after the Alufit case was decided, the Mumbai Bench of the Tribunal followed the Madras High Court judgement and held that a second review by the Committee is valid in law and allowed the condonation of delay application of the department.
Maybe Board should step in and clarify how many times the review order can be again reviewed.
We bring you the Mumbai order today. Please see Breaking News.