TMI Blog2014 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... days from the date of receipt of communication of the order, however, can be extended for another 30 days if sufficient cause for not presenting the appeal is shown - Assessee should avail of the statutory remedy of appeal - Considering the nature of the disputes involved, this court is not inclined to entertain the petition directly - Since assessee was pursuing the remedy before this Court under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order, the petitioner has right of appeal statutorily provided under Section 128 of the Customs Act, 1962. 2. We notice that the petitioner has challenged a order dated 8.10.2012 passed by the Assistant Commissioner of Customs, under which the petitioner s request for making duty free imports under advance licence without furnishing bank guarantee, came to be rejected. Under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remedy before this Court under bona fide, belief, the Appellate Commissioner, if the petitioner files such an appeal latest by 31.12.2012, shall hear and d ecide the same on merits. Secondly, since the petitioner is agitating the grievances about not being able to make imports without furnishing bank guarantee, the Commissioner shall hear such appeal expeditiously and endeavour to dispose of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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