2017 (1) TMI 531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er, Advocate S. Raghu adv - For the Appellant Shri N. Jagadish, Superintendent (AR) - For the Respondent ORDER The appellant has filed two appeals against the impugned order which was passed by the Commissioner (A) vide his order dated 17.10.2012 vide which the learned Commissioner (A) dismissed the two appeals of the appellant on the ground of limitation without going into the merits of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in terms of Section 117 of the Customs Act. Thereafter vide Order-in-Original dated 1.6.2012, it was held by the Assistant Commissioner that the goods are permitted to clear on payment of appropriate duty allowing depreciation up to bonding period but also imposed interest from the date of expiry of bonding period till the date of clearance and also imposed penalty. Aggrieved by the said order, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....intentional but the delay was due to the fact that the Director of the Company was on tour. He further submitted that the Commissioner (A) should have adopted a liberal approach and condoned the delay because it was very much within his power to condone the delay at the relevant time which was 30 days after the expiry of two months for filing the appeal on sufficient ground. In support of his subm....