2005 (7) TMI 475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Randhir Singh, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appeal and stay petition are in regard to the order of the Commissioner (Appeals) whereunder the Commissioner (Appeals) rejected the appeal filed before him on the ground of limitation.  2It is being pointed out that the appeal had been prepared and sent in time by the appellant's advocate office....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....15 (Kerala) wherein the High Court took a view that appeal is required to be entertained even if it fell outside the period of limitation, on account of its being addressed wrongly. We read para 9 of the judgment. "9. In view of the peculiar circumstances of this case, and the difficult questions raised relating to jurisdiction, I am of the view that an opportunity should be given to the petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egarding the correct classification and the goods in question remain confiscated with the Customs authorities.  5We are of the view that grave injustice would be caused if the appeal is rejected on the ground of limitation. The authorities brought before us also support the restoration of the appeal, in view of the peculiar circumstances leading to the finding that the appeal was delayed. ....