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2018 (3) TMI 1139 - AT - CustomsCondonation of delay in filing appeal - the appeal against bill of entry dated 21/01/2009 is beyond the period of 60 days - time limitation - Held that: - the Commissioner (Appeals) when found that the appeal filed belatedly has breached the principles of natural justice. He should have given an opportunity to appellant to explain about the delay in filing the appeal which Commissioner (Appeals) failed to do so - from the records submitted by the appellant in this appeal, it is apparent that the appeal was filed in time. However, these records were neither available to the Commissioner (Appeals) nor he has verified the material. Appeal is disposed off by way of remand to the Commissioner (Appeals) for deciding the appeal before him on the point of limitation on merits.
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