Home Case Index All Cases Customs Customs + AT Customs - 2021 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 270 - AT - CustomsMaintainability of appeal - one appeal or multiple appeals - in Order-in -Original 85 bills of entry were challenged - whether one appeal is sufficient or appellant is required to file 84 appeals? - HELD THAT:- In case there are number of bills of entry but for all the Bills of Entry if one order or decision is given then only one appeal will be sufficient. However, as per explanation to the said rule it is clear that when more than one Order-in-Original was passed assessee is required to file number of appeals as many as numbers of Orders-in-Original. In the present case there is no single order covering 84 bills of entry was passed but the 84 bills of entry itself were challenged by filing 84 appeals before the Commissioner (Appeals). In this fact 84 bills of entry are as good as 84 assessment orders. Therefore, the appellant is required to file 84 appeals. The appellant is directed to file 83 more appeals within a period of 4 weeks from the date of order.
|