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2022 (10) TMI 528 - HC - CustomsConfiscation - penalty - smuggling of Gold bars - delay of ten days in preferring appeal - HELD THAT:- Given the fact that the delay involved was of only ten days, and the matter has not been heard on merits, both before first appellate authority i.e., Commissioner of Customs (Appeals), as well as the revisional authority, we are inclined to set aside the order of the revisional authority, and the Commissioner of Customs (Appeals), with a direction to hear the matter on merits. The order of the revisional authority dated 20.07.2021, and that of the first appellate authority i.e., Commissioner of Customs (Appeals) dated 27.04.2018 are set aside - the matter is remitted to the Commissioner of Customs (Appeals) for a de novo hearing, on merits. Since the petitioner, in a sense, too was responsible, partially, if not wholly, as regards the fate that the matter suffered both before the first appellate authority i.e., the Commissioner of Customs (Appeals) and the revisional authority, he should be, according to us, burdened with costs of Rs. 25,000/-. - Matter restored back.
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