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2023 (9) TMI 1265 - AT - CustomsMaintainability of appeal - time limitation - appeal filed after the expiry of 60 days which is prescribed under Section 128 of the Customs Act, 1962 for filing appeal before the Ld. Commissioner (Appeals) - Levy of Anti-Dumping Duty - HELD THAT:- In the present case, the appellant imported "Euro Grey Float Glass 3300X2140 MM 5 MM" from China and filed Bill of Entry No. 9422155 dated 26.12.2018 for home consumption. But the department was of the view that the goods attract Anti Dumping Duty and directed the appellant to deposit the Anti Dumping Duty and thereafter, sent the sample for analysis and after the Report of the Laboratory came, it was found that the impugned goods do not attract Anti Dumping Duty. Thereafter, the appellant filed refund claim before the Assistant Commissioner who vide his order rejected the refund claim and the order of rejecting the said refund claim was received by the appellant on 31.01.2020 and thereafter the appellant filed appeal before the Ld. Commissioner (Appeals) on 20.03.2020 which is within the stipulated period of 60 days as prescribed in Section 128 of the Customs Act, 1962. The appeal before the Ld. Commissioner (Appeals) was very much well within the period of limitation and the dismissal of the appeal as time barred by the Ld. Commissioner is not sustainable in law, therefore, the impugned order is set aside by remanding the case back to the Ld. Commissioner (Appeals) to decide the appeal on merits and the Ld. Commissioner (Appeals) is directed to decide the same within a period of 2 months from the date of receipt of the certified copy of this order. Appeal is accordingly allowed by way of remand.
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