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2020 (3) TMI 645 - AT - CustomsCondonation of delay of 112 days in filing appeal - time limitation - suppression of facts with intent to evade payment of duty or not - HELD THAT:- The Commissioner (Appeals) has dismissed the appeal being time barred because the same was filed after a period of 112 days whereas it should have been filed within 60 days and the Commissioner (Appeals) has got power to condone upto 30 days. Since the appeal has been dismissed by the Commissioner (Appeals) on time bar without going into the merits of the case, we are of the considered view that this case needs to be remanded back to the Commissioner (Appeals) to decide the issue on merit without going into the question of limitation. Appeal allowed by way of remand.
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