1998 (1) TMI 122

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....ke, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - The appellants imported a consignment of old and used diesel engines total 94 numbers and filed the home consumption bill of entry on 15-12-1994 in the Nhava Sheva Custom House. The total value declared for this consignment was Rs. 5,91,655/- CIF. The clearance of the goods was claimed under OGL. The Custom House to....

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....ubmitted that the appellant had received the order of the Dy. Commissioner only on 10-4-1995. There is also evidence to show that the Custom House date of receipt for the order is on 5-4-1995. The Commissioner (Appeals) however, has taken the date of issue of the order itself as the date of receipt. But if the actual date of receipt of the order in April 1995 is taken, there is no delay because th....

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....e Commissioner to relating to same goods. The ld. Counsel for the appellant pleaded for a similar disposal in the present appeal. 3. We have heard Shri K.L. Ramteke the ld. JDR, who pointed out that the Commissioner (Appeals) has not gone into the merits of the case at all as appeal is dismissed only on the ground of limitation. 4. We have carefully considered the submissions. We f....