TMI Blog2018 (5) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... cases. There is also a further condonable period of 30 days provided in that section - it appears prima facie that all these eight appeals had been filed before the Commissioner (Appeals) within this combined period of 90 days. This being so, the matter is required to be remanded back to lower appellate authority concerned to ascertain the veracity of the appellant’s contentions with regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itumen used in road laying. At the point of import, appellant represented that additional duty of Customs equal to excise duty, namely, CVD, is not required to be paid on these imported consignments. Appellants were unable to process Bills of Entry in the EDI system with Nil CVD rate, hence they paid the CVD under protest and filed appeals against the assessments. However, the lower appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to have been filed. In respect of remaining Bills of Entry filed in April 2015, appeals had been filed 69 days from the relevant date, hence the 9 days delay could be condoned as per the provisions of Section 128 of the Customs Act, 1962. Hence the impugned orders rejecting the appeals as time barred are not just and proper and they require to be set aside. Ld. Advocate requests that the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ascertain the veracity of the appellant s contentions with regard to their having filed appeals within a maximum of 90 days from the relevant date in each case. If these contentions are found to be correct, the appeals should be taken up for hearing and disposal on merits also keeping in mind the decision of the Hon ble High Court of Delhi in their own case reported as Tinna Rubber Infrastr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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