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2014 (6) TMI 336 - CESTAT MUMBAIMaintainability of appeal - Time period of filing appeal - Held that:- goods have been assessed to duty on 09/06/2009 and the assessment order was passed on that date. It is an entirely different matter that the appellant paid the duty subsequently and got the goods cleared after examination by the Customs and out of charge order was issued on 17/06/2009. appeal has to be filed within 60 days from the communication of the assessment order. In the present case it is not in dispute that the assessment order was passed and communicated on 09/06/2009. Therefore, the time limit for computing the appeal period has to be counted from 09/06/2009 which is the date of communication of the assessment order and not from 17/06/2009 when the out of charge order was passed. - it is seen that there Was no re-assessment done after examination. From the Section 128, it is clear that the assessment was complete on 09/06/2009 though payment of duty, examination of the goods and out-of-chargewas done later - Following decision of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur cited [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided against assessee.
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