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2009 (9) TMI 790 - AT - CustomsMaintainability of appeal - valuation - time limitation - Held that: - the date of assessment order on bill of entry should not be adopted as the date of the order is not acceptable, as the present appeal has been filed by treating the assessment on the bill of entry as the assessment order and since the assessment on the bill of entry had been completed on 5-12-08, the limitation period would be counted from this date. In any case, even if the date of out of charge is treated as the date of assessment order, even then the appeal has been filed beyond the period of ninety days and thus there is more than 30 day’s delay in filing of appeal, which cannot be condoned - appeal dismissed - decided against appellant.
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