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2016 (7) TMI 40 - MADRAS HIGH COURTDelay in filing of appeal before the Commissioner (appeals) - condonation of delay - Reassessment of bill of entry - higher duty was paid due to wrong classification of import of natural rubber - Appellant has contended that the order of assessment, dated 26.08.2006, was erroneous, on the grounds that the imported goods are classifiable under CTH 4001 22 00 under CN 21/2002 Sl.No.491, which attracts duty at the rate of 20% + Nil + 2% + 4%, and at the time of assessment, the goods were classified under CTH 400110.10, which attracts higher duty and at the time of assessment, the same was not noticed by them. Held that:- When the appeal itself is time barred and when the appellate authority or the CESTAT, Chennai, cannot condone the delay, in terms of the statutory provisions, prescribing a specific period of limitation, in the light of the discussion and decisions, extracted supra, we are of the considered view that the substantial questions of law raised by the appellant cannot be held in favour of the appellant. Consequently, the Civil Miscellaneous Appeal is dismissed. - Decided against the assessee.
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