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2019 (3) TMI 965 - AT - CustomsCondonation of delay of 2 days in filing the appeals - Held that:- The Bills of Entry were assessed on 15th & 16th November, 2017 and the due date of filing the appeals before the lower appellate authority was within sixty days. We further observe that all the six appeals were filed beyond the statutory period of 60 days but within the condonable period of thirty days. Accordingly, the delay in filing the appeal before the lower appellate authroity is condoned. The impugned order set aside and matter remanded to the lower appellate authority for deciding the issue on merits.
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