2019 (1) TMI 2048

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..... pta, Advocate. For the Respondent : Mr. R. K. Choudhury, Advocate. ORDER The Court: There is no doubt in our mind that the Commissioner of Customs (Appeals) has given very cogent reasons in his decision dated 18th April 2017 reversing the order in original and holding that the subject goods were accessories. 2. The goods in question are linear accelerator with IMRT for radiological use in the .....

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..... thout any analysis whatsoever of facts. This was absolutely mandatory for consideration of the case of the parties. 5. In those circumstances, we admit the appeal by condoning the delay holding that there was sufficient cause for it and allow the application for condonation of delay (GA No.  2087 of 2018). The department is directed to register the appeal immediately. 6. We remand the matte .....

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