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2019 (2) TMI 606 - AT - CustomsMaintainability of appeal - non-compliance with the provisions of Section 128 of the Customs Act, 1962 and Chapter II of Customs (Appeals) Rules, 1982 - time limitation - Held that:- Since it has been admitted by the Department that appeal was filed on 12/12/2013 and not on 31/05/2017, I hold that appeal was within time before the Commissioner(Appeals). The dismissal of appeal on time bar is not tenable in law - case remanded back to the Commissioner(Appeals) to decide the same on merits after complying with the principles of natural justice and after affording an opportunity of hearing to the appellants - appeal allowed by way of remand.
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