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2018 (9) TMI 135 - AT - CustomsEPCG License - Concessional Rate of Duty - N/N. 49/2000-Cus. dated 27.4.2000 - Department alleged that the appellant failed to submit the requisite documents regarding export obligation as well as the requisite certificate as required under said notification within the prescribed time limit - Held that:- As per the appellant’s own appeal before Commissioner (Appeals), the date of communication of order is mentioned. No doubt the date is the same as the date of O-I-A and apparently there is no document proving the service of the communication of said order but appellant did not raise this ground before the Commissioner (Appeals) nor pleaded the same as inadvertent mistake. There is no evidence on record as to when the said RTI, as impressed upon was filed. Thus, the reason cited doesn’t appear to be the sufficient justifiable cause. Commissioner (Appeals) has committed no error while dismissing the appeal on the ground of limitation for want of any sufficient cause or explanation thereto. Appeal dismissed - decided against appellant.
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