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2020 (2) TMI 462 - HC - CustomsMaintainability of appeal - time limitation - HELD THAT:- Both the appellate authorities, did not decide the merits of the case against the adjudication order, but dismissed the appeal as time barred. The order of the Commissioner of Customs (Appeals-II), Chennai dated 02.02.2010 is on record. The matter deserves to be remanded to Commissioner of Customs (Appeals-II), Chennai for deciding the appeal on merits - Appeal allowed by way of remand.
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