MOHD FARIZ AND CO Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This is an appeal filed against the order of the Customs, Excise and Service Tax Appellate Tribunal dismissing an application for condonation of delay filed along with the appeal. Registry has numbered the appeal probably believing that appeal will lie against an order dismissing a delay condonation petition and consequently the appeal. We have heard counsel appearing for the appellant and standing counsel Sri. John Varghese appearing for the respondent on the question of maintainability of appeal before this Court under S.130 of the Customs Act, 1962, hereinafter called the 'Act'.

(2.) The provision for filing appeal before the Tribunal is contained in S.129A of the Act, which in sub-section (3) states that appeal shall be filed within a period of three months from the date of receipt of the order appealed against. However, sub-section (5) of S.129A states as follows:

(3.) Appeal to the High Court is provided under S.130 of the Act which provides as follows: