Delhi High Court: Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act

The Delhi High Court in the case Anand International And Ors. Versus Commissioner of Customs observed and has held that the period spent in the disposal of the appeal before the CESTAT, i.e., which being between the filing and the final order being passed, shall not be counted towards the period stipulated as it is stated under Section 28 (9) of the Customs Act.

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The bench comprising of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja in the case observed that the Tribunal has already heard the appeal of the petitioner and the order is reserved by the court.

In the present case, the petition had filed an interim reply to the Show Cause Notice on 26.08.2023 and had also sought an opportunity to cross-examine certain witnesses, thus, the same was denied by the court.

Therefore, the petitioner approached the Customs Excise and Service Tax Appellate Tribunal, CESTAT by way of an appeal. Thus, the arguments on the appeal have already been concluded, and judgment has been reserved by the court for January 30, 2024.