IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Customs Appeal No. 75139 of 2026 (Diary No.78316 of 2025)

(Arising out of Order-in-AppealNo.KOL/CUS(A/P)/AKR/807/2019 dated17.12.2019 passed by Commissioner of Customs (Appeals), Kolkata.)

M/s.Indian Union Mica Company (Katchery Road, Giridih, Jharkhand-815301.)

…Appellant VERSUS Commissioner of Customs (Airport & Administration), Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE NONE for the Appellant (s)

Shri S.Chakraborty, Authorized Representative for the Revenue CORAM:HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 75348/2026 DATE OF HEARING :09.03.2026 DATE OF DECISION :09.03.2026 The Appellant has filed this Appeal on 23.12.2025 against the impugned OIA dated 17.12.2019, without filing any COD Petition. On this ground, the Defect Memo has been filed. We find that the appellants have attached the RTI response from the CPIO Appeal Unit, Customs House, Kolkata dated 23.09.2025, received by them on

25.09.2025 to canvass their support that they came to know about the Commissioner(Appeals)’s order only on 25.09.2025 and they have filed the Appeal on 23.12.2025, well within the time limit specified for filing the appeal before the Tribunal.

2. On going through the Order-in-Appeal passed by the Commissioner(Appeals), we find that the Order-in-Original dated 28.02.2018 was received by the Appellant on 05.03.2018 and they have filed their Appeal before the Commissioner(Appeals) on 11.05.2018. While the Appeal has been filed after 60(sixty) days, the same is filed within the further condonable period for 30 days for which the condonation could have been granted by the Commissioner(Appeals) in terms of Section 128 (1) of the Customs Act 1962. However, he has dismissed the Appeal only on the sole ground that the Appeal has been filed after sixty days without filing any condonation petition. As a matter of fact, he should have issued Defect Memo pointing out the error of non-filing of the Condonation of Delay petition, to enable the appellant to file the same, which was not done in this case. Therefore, we find that it is a case of curable defect on the part of the appellant, which has been ignored by the Commissioner(Appeals), resulting in dismissal of appeal by him.

3. On going through the RTI paper, we do not find that any details / evidence about the serving of the impugned Order-in-Appeal to the appellant immediately after the same was passed on 17.12.2019. Therefore, we have no hesitation in taking the date of serving of the

Hence, we hold that the appellant is correct in taking the stand that no

COD petition is required to be filed in this case. Accordingly, we hold

that the Defect stands cured and direct the Registry to allot the Appeal

number this case.

4. Since the issue is in a narrow compass, with the consent of the Ld AR, we have taken up the appeal itself for disposal.

5. We have observed that the Appeal has been filed before the Commissioner(Appeals) within the condonable period of 30 days. Therefore, we condone the same. We remand the matter to the Commissioner(Appeals) to take up the Appeal on merits and dispose off the same within four months from the date of receipt of this order, after following the principles of natural justice.

6. Appeal stands disposed of thus. (Dictated and pronounced in the open Court.)

Sd/ Sd/

(RAJEEV TANDON)

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