TMI Blog2022 (10) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ime barred, therefore, the Commissioner (Appeals) ought to have decided the appeal on the basis of letter dated 03.05.2018 and dismissing the appeal on ground of time bar is not proper. The matter is remanded to the Commissioner (Appeals) to decide the appeal keeping in mind, letter dated 03.05.2018 as impugned letter - the appeal is disposed of by way of remand to the Commissioner (Appeals). - CUSTOMS APPEAL NO. 10861 OF 2019 - A/11125/2022 - Dated:- 14-9-2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. D.K. Trivedi, Advocate for the Appellant Shri. Prakash Kumar Singh (Authorized Representative) for the Respondent ORDER RAMESH NAIR The present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm CA-1 reproduced below: 1. No of 2018 2. Name and Address of the Appellant. M/s. Uniworld Sugar Pvt. Ltd., Survey No. 145. Village-Versamdei Taluka-Anjar-370 110. Dist. Bhuj, (Kutchh), Gujarat. 3. Designation and address of the officer passing order appealed against and the date of the Decision or order Deputy Commissioner (Exports), Custom House, Kandla, Office of the Commissioner Customs, Custom House, Kandla, New Custom Building, Nr. Balaji Temple, Kandla, Kutchh, Gujarat. 4. Date of Communication of the decision or order appealed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the above, it can be seen that though the appellant had been corresponding with the department on the issue on merit and department has responded vide letter dated 11.01.2016 and 01.08.2016 but the appellant preferred the appeal against the letter dated 03.05.2018 and in a column 4 i.e. date of communication was mentioned as 10.05.2018. In this fact, the learned Commissioner (Appeals) should have decided the appeal considering the letter dated 03.05.2018, if this be so, then the appeal was not time barred, therefore, in our considered view, the Commissioner (Appeals) ought to have decided the appeal on the basis of letter dated 03.05.2018 and dismissing the appeal on ground of time bar is not proper. Accordingly, we set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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