TMI Blog2019 (7) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs, in the first instance, under the misconception that the said authority was the appellate authority but having realized it s mistake, it preferred an appeal before the appropriate appellate authority. The tribunal, however, found that this plea was not substantiated with any evidence and on that ground held against the appellant. Though no material seems to have been produced bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on afresh on merits and in accordance with law - appeal allowed. - CUSTOMS AND EXCISE APPEAL No. 16 of 2019 - - - Dated:- 27-6-2019 - MR SANJAY KUMAR AND MR T. AMARNATH GOUD, JJ. For The Petitioner : MR K RAJENDRAN For The Respondent : MR B NARASIMHA SARMA JUDGMENT: This appeal arises under Section 130 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ried in appeal by the appellant to the Customs, Excise and Service Tax Appellate Tribunal, Hyderabad, in File No.C/30155/2017. By order dated 30.05.2018, the tribunal affirmed the decision of the Commissioner (Appeals) and dismissed the appeal on the ground that the appeal had been filed beyond the period of limitation. 3. Perusal of the tribunal s order reflects that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice of the Deputy Commissioner of Customs, Air Cargo Complex, Shamshabad, Hyderabad, with the date 28.03.2016 in proof of receipt thereof. Therefore, it cannot be doubted, at this stage that the appellant did, in fact, prefer an appeal before the wrong authority on 28.03.2016, as claimed by it. 4. Sri B. Narasimha Sharma, learned counsel for the Customs authorities, fairly concede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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