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2021 (8) TMI 698 - AT - CustomsValuation of imported goods - Mix Hydrocarbon Oil - rejection of declared value - rejection of value based on contemporaneous import prices of Mix Hydrocarbon Oil by other importers from the same country of origin - Time Limitation - HELD THAT:- The learned Commissioner (Appeals) has not considered the merit of the assessment and dismissed the appeal as not maintainable. Once the appeal was dismissed as non maintainable no issue on merit stood decided. The present appeal was filed against the impugned order which was passed in the appeal filed against the OIO. Therefore, the appeal before the Commissioner (Appeals) was filed under legitimate right of the appellant. The earlier order dated 04.03.2010 and observation made there will not influence the present proceeding. It is also a fact that the appellant has not filed any appeal before the CESTAT against the Commissioner (Appeals) order dated 04.03.2010 therefore, finding of the Commissioner (Appeals) in the impugned order on this point is baseless. Time Limitation - HELD THAT:- The appellant was not given proper opportunity to explain the delay in filing an appeal - the Commissioner (Appeals) is directed to decide the issue of valuation as well as delay afresh, after giving opportunity to the appellant. The appeal is allowed by way of remand to the commissioner (Appeals).
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