2012 (8) TMI 6

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..... d an application for early hearing of the appeal on the ground that the issue involved is valuation of imported goods, which is recurring in nature. Therefore, the appeal can be heard on priority basis. 2. Heard the Ld. Counsel and we allow the application for early hearing and considered the merits of the case. Therefore, we have taken up the appeal today itself for disposal. 3. We have gone th .....

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..... er was not considered by the adjudicating authority, which caused the delay in filing the appeal before the Commissioner (Appeals). 5. Considering the reasons stated by the appellant are satisfactory. Therefore, we are condoning the delay in filing the appeal before the Commissioner (Appeals). As the Commissioner (Appeals) has dismissed the appeal only on the ground of limitation without consider .....

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