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TMI Blog1984 (12) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Registry on the 5th November, 1984 in the form of letters with necessary documents and the aforesaid appeals had come up for hearing on the 19th November, 1984 and this defect was brought to the notice of Shri P. Chatterjee, the learned authorised representative of the appellant. He had requested for an adjournment and had pleaded that since originally a revision application was filed, he was under the honest belief that the same procedure has to be followed in the filing of appeals. However, he conceded that the appeals should have been filed in proper form No. CA-3 and had requested for adjournment for the rectification of the defect of the appeal and the Junior Departmental Representative had stated that he has got no objection fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss objection in this case. Shri A.K. Chatterjee, the learned J.D.R. has also conceded that this Court has got jurisdiction in respect of the above 8 appeals as the same are the orders passed under Section 28 (Old) of the Customs Act, 1962 and provisions of the Finance Act, 1984 for transferring the appeal to the Central Government are not applicable in this case as the order was passed by the Appellate Collector of Customs and not by the Collector (Appeals) Customs. 3. After hearing both the sides, I hold that the appellant was prevented by sufficient cause in the late submission of the aforesaid eight appeals. Since the original revision application filed before the Central Government was within the limitation and the aforesaid 8 appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er's liability was extinguished. He has referred to the Public Notice No. 132 and has also referred to a Calcutta High Court judgment in the matter No. 1561 of 1981 delivered on 2nd February, 1983 in the case of Everett (India) Pvt. Ltd. v. Assistant Collector of Customs & Another. He has pleaded that the facts of all the 8 appeals are similar and all the appeals are covered by Public Notice No. 132 dated 14th December, 1973 of the Calcutta Custom House as well as the Calcutta High Court judgment cited by him. He has pleaded that in view of the Public Notice No. 132 and the Calcutta High Court judgment and the earlier judgments of this Court on the same issue, the appellant's appeal should be accepted and the orders as to the imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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