GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 1109 - CESTAT CHENNAI

2016 (1) TMI 1109 - CESTAT CHENNAI - tmi - Condonation of delay in filing an appeal before the Commissioner (Appeals) - appeal against the Bill of Entry or assessment order - Held that:- On perusal of copy of note sheet file which is marked as AC(EDI)/DC (EDI)/DC(Gr.7) on 20.2.2007, we find that appellant cannot agitate that this an order and this was not issued to the appellant. Therefore appeal is filed against Bill of Entry and not against any letter or order issued by the AC. - Commissioner .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppeal on time-bar. 2. Ld. advocate for the appellant submits that they filed Bill of Entry on 26.8.2006 for import of natural rubber and the goods were assessed. Part of the goods were cleared duty-free and part of the goods were cleared on payment of appropriate customs duty. As per the impugned order, Bill of Entry was filed on 26/8/2006 and duty was paid on 13.9.2006 whereas the appellant filed the appeal on 3.4.2007 which is beyond the condonable period by Commissioner (Appeals). Appellant&# .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version