1992 (12) TMI 156

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..... er per : K.S. Venkataramani, Member (T)]. - This is an appeal against the order dated 23-8-1990 passed by the Collector of Customs (Appeals), Delhi. On hearing the learned Counsel Shri.R. Santhanam for the appellants and Shri J.N. Nair, learned Departmental Representative for the Revenue, we are satisfied that this is a fit case for remanding the matter to the lower authority. This is because th .....

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..... he appeal is not maintainable in law and is dismissed accordingly. 2. From the above, it is clear that the Collector (Appeals) has dismissed the appeal for the lapse on the part of the appellants to adhere to certain procedural requirements in filing the appeal which however are of remediable nature. The law is well settled that in such a situation, the appellants should be given an opportunity t .....

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..... ts also shall file the appeal in the prescribed proforma in form C.A. 1 before the Collector (Appeals) alongwith copy of the Deputy Collector's order-in-original. The appeal is disposed in the above terms. It is also directed that the Collector (Appeals) shall dispose of the appeal expeditiously on the appellants complying the procedural requirements, since in the first instance the appeal had bee .....

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