9911796707
TMI Blog2023 (9) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... ON , MEMBER ( TECHNICAL ) Mr. S. Debnath , Authorized Representative for the Appellant / Respondent Mr. Amit Kumar , Advocate for the Respondent / Appellant ORDER PER RAJEEV TANDON Both the revenue as well as the party have assailed the Order No. 71/PAT/Cus/Appeal/2022-23 dated 16.09.2022 passed by the learned Commissioner (Appeals) in response to an appeal filed by M/s IB Turbo Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is to inform that the Principal Commissioner, Customs (Preventive) Commissionerate, Patna has observed that "Covid was over long back and now excuse can not be taken on this ground." And hence not found valid reason to consider your request for extension of time under Notification No. 158/95(CUS-NT) This is for your kind information. Shiva Narayan Ram Asstt. Commissioner (Tech) Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 24.01.2022 by the Assistant Commissioner (Tech) Customs (P) Hqrs Patna, referred to supra. 5. The Commissioner (Appeals) vide the impugned Order disposed off the assessee's appeals without going into the merits of the case. The operative portion of the Order of Commissioner (Appeals) is reproduced hereunder:- "14. In such circumstances, it is but proper that the original authority should re-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing order in the subject matter. 7. We note that this is a live consignment pending with the Department and there are no justiciable reasons recorded on merits in the matter. We note that besides incurring detention and other charges, any delay in the matter is only adding to loss of prestige and credibility before the foreign buyer. 8. As there is no appropriate order passed by the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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