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2011 (10) TMI 84 - AT - CustomsRefund of excess amount of duty paid by the appellant on the transactions of High Sea Sale procurements. - Held that:- there is no dispute that the assessments were completed between 01.6.2004 to 25.11.2004. If the assessments were completed on 25.11.2004, the appeals against the said assessments should have been preferred before the learned Commissioner (Appeals) in time as per the statute. The statute authorises the first appellate authority to entertain the appeal if the same are filed within 60 days and extending the period by 30 more days, subject to condonation of delay. - Appeal filed beyond 30 days - Appeal filed by assessee rejected.
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