C/10787/2018 — A R Thermosets Pvt Ltd vs Mundra

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO.3

CUSTOMS Appeal No. 10787 of 2018-DB

[Arising out of Order-in-Original/Appeal No MUN-CUSTM-000-APP-324-341-17-18 dated 03.01.2018 passed by Commissioner of CUSTOMS-AHMEDABAD] A R Thermosets Pvt Ltd
...Appellant C-58, Industrial Area, Malwan , Fatehpur Uttar Pradesh 212664

                                                                       VERSUS 

C.C.-Mundra
...Respondent Office Of The Principal Commissionerate Of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch Gujarat-370421

WITH

i. Customs Appeal No. 10788 of 2018 (Vrinda Papers Pvt Ltd) ii. Customs Appeal No. 10789 of 2018 (Vrinda Papers Pvt Ltd) iii. Customs Appeal No. 10790 of 2018 (N C Gandhi) iv. Customs Appeal No. 10791 of 2018 (N C Gandhi) v. Customs Appeal No. 10792 of 2018 (Rsd Natural Resources Pvt Ltd) vi. Customs Appeal No. 10793 of 2018 (Yth Trading Company) vii. Customs Appeal No. 10794 of 2018 (Winstrol Pentrochemicals Pvt Ltd) viii. Customs Appeal No. 10795 of 2018 (Winstrol Pentrochemicals Pvt Ltd) ix. Customs Appeal No. 10796 of 2018 (Maruti Fabric Impex) x. Customs Appeal No. 10797 of 2018 (Shiv Parvati Textile) xi. Customs Appeal No. 10799 of 2018 (A R Thermosets Pvt Ltd) xii. Customs Appeal No. 10800 of 2018 (Deep Jyoti Wax Traders Pvt Ltd) xiii. Customs Appeal No. 10801 of 2018 (Universal Texofabs) xiv. Customs Appeal No. 10802 of 2018 (Four Square Impex) xv. Customs Appeal No. 10803 of 2018 (Winstrol Petrochemicals Pvt Ltd) xvi. Customs Appeal No. 10821 of 2018 (Madhusudhan Organics Ltd)

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                                                           C/10787-10803,10821-10822/2018-DB 

xvii. Customs Appeal No. 10822 of 2018 (Madhusudhan Organics Ltd)

APPEARANCE: Shri Anil Gidwani, Advocate for the Appellant Shri Anand Kumar, Superintendent (Authorized representative) for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR

HON'BLE MEMBER (TECHNICAL), MR. RAJU  

Final Order No. A/ 12645-12662 /2023

DATE OF HEARING:03.10.2023
DATE OF DECISION:22.11.2023

RAJU

These appeals have been filed by M/s. A R Thermosets Pvt Ltd against dismissal of their appeal filed before Commissioner (Appeals).

Shri Anil Gidwani, Learned Counsel for the appellant pointed out that the Commissioner (Appeals) has dismissed their appeals on the ground that the appeals have not been filed by a person authorized under Rule 3 of Customs Appeal Rules, 1982. Learned Counsel argued that this was the defect, the same should have been pointed out that and they have got it corrected and dismissal of their appeal solely on this ground is un-justified. He argued that this is merely a procedural matter and the appeal should not have been dismissed solely on this ground.

Learned AR relied on the impugned order. He argued that only people authorized under Rule 3 of Customs Appeal Rules, 1982, can signed the appeal memorandum before the Commissioner (Appeals).

We have considered the rival submissions, we find that the appeals have been signed by the Custom House Agent Mr. Bajarang Sharma. The Importers have given authorization to the CHA in the following format in all cases:

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                                                           C/10787-10803,10821-10822/2018-DB 

It is seen that the Rule 3 of the Customs Appeal Rules, 1982 prescribes as follows:

“3. Form of appeal to [Commissioner] (Appeals).-

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                                                           C/10787-10803,10821-10822/2018-DB 

(1) An appeal under sub-section (1) of section 128 to the [Commissioner (Appeals)] shall be made in Form No. C.A-1

(2) The grounds of appeal and the form of verification as contained in Form No. CA-1 shall be signed:-

(a) in the case of an individual, by the individual himself or where the individual is absent from India by the individual concerned or by some person duly authorised by him in this behalf and where the individual is a minor or is mentally incapacitated from attending to his affairs by hi guardian or by any other person competent to act on his behalf

(b) in the case of a Hindu undivided family, by the (b) Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family:

(e) in the case of a company or local authority, by the principal officer thereof;

(d) in the case of a firm, by any partner thereof not being a minor:

(e) in the case of any other association, by any member of the association or the principal officer thereof, and

(f) in the case of any other person, by that person or some person competent to act on his behalf

(3) The form of appeal in Form No. C.A.-I shall be filed in duplicate and shall be accompanied by a copy of the decision or order appealed against."

It is seen that Custom House Agent cannot file appeal under his signature and authorization. Such signature or authorization can be made only if the importer is not in India at the material time and the Custom House Agent or any other person duly authorized for filing appeal in terms of Rule 3 of Customs Appeal Rules, 1982. This deficiency should have been pointed out by the Commissioner (Appeals) to the appellant and the same could have been corrected. This cannot be a ground for rejection of appeal itself. In the interest of justice, we set aside the impugned order and remand the matter back to the Commissioner (Appeals) to treat this as a defect and offer an opportunity to the appellant to correct the same in terms of Rule 3 of the Custom Appeals Rules, 1982.

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                                                           C/10787-10803,10821-10822/2018-DB 

The matters are remanded back to the Commissioner (Appeals) to provide an opportunity to the appellant to correct this defect. If the defect is corrected then the matters may be decided by Commissioner (Appeals) on merits.
(Pronounced in the open Court on 22.11.2023)

(RAMESH NAIR) MEMBER (JUDICIAL)

(RAJU) MEMBER (TECHNICAL)

PALAK