Home Case Index All Cases Customs Customs + AT Customs - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1182 - AT - CustomsCondonation of delay in filing appeal - Service of order - order of finalization of provisional assessment not served on appellants - HELD THAT:- The order of finalization of provisional assessment have not served on the appellants and from the records produced by Ld.AR, the proof of service of adjudication orders is not available - the delay in filing the appeals before the Commissioner (Appeals) is condoned. The Commissioner (Appeals) has not passed the orders on merits. Therefore, the impugned orders is set aside and the matters remanded back to the Commissioner (Appeals) to pass the orders on merits - appeal allowed by way of remand.
|