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2022 (10) TMI 1085 - AT - CustomsApplication for early hearig of the appeal - appeal rejected on the ground of time limitation - HELD THAT:- The Order-in-Original dated 11.05.2021 was received by the assessee on 17.05.2021 and the Appeal was filed on 14.07.2021. From 17.05.2021, they were required to file Appeal before the First Appellate authority on or before 17.07.2021 - It is not clear whether there was any delay at all or the delay is of 4(four) days as calculated by the Ld.Commissioner(Appeals). On facts and under the circumstances, even if the date of communication of the order is taken as 11.05.2021, the delay, if any, is only of 2(two) days, which is condoned. It would be appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide the Appeal on merits without further visiting the aspect of limitation. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. Appeal is allowed by way of remand to the Ld.Commissioner(Appeals).
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