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2012 (8) TMI 6 - CESTAT, MUMBAIValuation of imported goods - limitation – alleged that appellant has not filed any appeal within the prescribed period of 60 days before the Commissioner (Appeals) - appellant has filed an appeal within the extended period of limitation of 30 days. The contention of the appellant (for condonation of delay) has not considered by the Commissioner (Appeals) holding that the reason stated is not satisfactory - matter remand back to the Commissioner (Appeals) to pass an order on merits after giving reasonable opportunity to the appellants
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