2006 (3) TMI 616

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.... [Order]. -  This appeal is directed against order-in-appeal dt. 31-3-2004 which upholds the order-in-original wherein goods were confiscated and penalty was imposed on the appellant 2. Considered the submissions made by both the sides. The appeal of the appellant was rejected by the Commissioner (Appeals) on two grounds, one on limitation i.e. the appeal has been filed beyond t....

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....sions under the Customs Act for filing of the appeal within 60 days. Further I find that the order-in-original was passed by the adjudicating authority on 21-5-2001 and was received by the appellant on 27-6-2001. The time limit for filing the appeal before Commissioner (Appeals) was reduced from 90 days to 60 days w.e.f. 11-5-2001. Further grace period of 30 days was granted if the appellants show....