1986 (5) TMI 36

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..... e orders made by the Assistant Collector of Customs rejecting the claim for refund of payment holding that the goods imported, being of 20" width, do not conform to the requirements for "strips" and therefore they are classifiable only as sheets under Item 63(20A) ICT; the order of the Appellate Collector of Customs rejecting the appeal as barred by time and the order of the Central Government rej .....

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..... ce Notification No. 118/65, dated August 20, 1965 as amended vide Notification No. 138-Customs, dated August 25, 1965, cold rolled hoops and strips of stainless steel of 250 mm width or more falling under this item are exempt from the payment of Customs duty as is in excess of 10% ad valorem. 3. In the order dated October 14, 1972 and dispatched on December 2, 1972 rejecting the refund claimed by .....

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..... in the next two or three days whereas the appeal was received in the office on March 23, 1973 i.e., after the expiry of the three months time limit specified under Section 128 of the Customs Act, 1962. The Appellate Collector of Customs then proceeded to record that no reasons have been adduced to show that the appellants were prevented by sufficient cause from preferring the appeal within the tim .....

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..... t the appeal was being preferred within the period of three months and for this reason did not make any application for condonation of delay or disclosing any sufficient cause as to why he was prevented from preferring the appeal within the time allowed under Section 128 of the Act. The order of the Appellate Collector of Customs is without affording any opportunity to explain the position as to h .....

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..... ppellate Collector of Customs and the orders passed by the Central Government are hereby quashed. The Appellate Collector of Customs shall determine the appeal of the petitioner afresh after affording the petitioner an opportunity of being heard, within a period of three months from the date of the receipt of this order from this Court. There will be no order as to costs.
Case laws, Decisions, .....

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