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2011 (9) TMI 167 - CESTAT, MUMBAIThe claim of the appellant under advance licence was not accepted by the assessing authority in respect of the imported goods and the assessing authority assessed the goods at tariff rate. - the assessing authority is duty-bound to pass a speaking order within 15 days from the assessment of the bill of entry. - The dismissal of the appeal by the Commissioner (Appeals) as time-barred when there is a delay of only two days is not sustainable hence is set aside. - The matter is remanded to the Commissioner (Appeals) to decide the appeal on merits after affording an opportunity of hearing to the appellant.
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