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2023 (11) TMI 177 - AT - CustomsMaintainability of appeal - time limitation - Smuggling - yellow metal biscuit believed to be gold of foreign origin - Absolute Confiscation - levy of penalty - HELD THAT:- In the impugned order, the Ld. Commissioner(Appeals) has not decided the merits of the case, but held that appeals were filed beyond time limit prescribed under Section 128 of the Customs Act, 1962, that appeal is to be filed within 60(sixty) days from the date of receipt of the order and appellants have filed appeal after 70(seventy) days, but as no reasons have been explained by the appellants, satisfactory to the Ld. Commissioner(Appeals), the Ld. Commissioner(Appeals) dismissed the appeals. In the impugned order, the Ld. Commissioner(Appeals) himself has recorded that the appellants have been communicated the adjudication orders only on 05.08.2018. The said fact has not been verified by the Ld. Commissioner(Appeals), while passing the impugned order, therefore, it cannot be said that the appeals were filed beyond the time limit prescribed under section 128 of the Customs Act, 1962 - matter remanded back to the Ld. Commissioner(Appeals) to decide the issue on merits on the basis of various judicial pronouncements. Appeal allowed by way of remand.
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