2014 (8) TMI 1096

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....ating the order passed by Commissioner of Customs (X), JNCH, without enclosing the order. 2. The brief facts of the case are that the appellant, M/s. Suminter India Organics Pvt. Ltd., exported raw cotton from the Nhava Sheva Port under 8 shipping bills. At the time of exportation, the shipping bills were filed by the appellant as 'free shipping bills'. Subsequently, requests were made by the appellant vide letters dated 6-5-2010, 9-9-2010, 18-10-2010 and 28-1-2011 to Commissioner of Customs (Export) for conversion of the free shipping bills into shipping bills under 'VKGUY scheme' under Section 149 of the Customs Act, 1962. However, the Assistant Commissioner of Customs (Export) vide the letter dated 24-2-2011 conveyed rejection of t....

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....ppeals) after hearing the appellant, observed that the order of rejection has been passed by Commissioner and the appeal against the order of the Commissioner does not lie before Commissioner (Appeals). Accordingly, he rejected the appeal as not maintainable before the Commissioner (Appeals). Consequently, the appellant filed Appeal No. C/251/2012 against the Order-in-Original passed by Commissioner, after getting copy of impugned order. 2.2 Being aggrieved, the appellant is in appeal before this Tribunal. 3. The learned Counsel for the appellant submits that the appeal has been filed by the appellants within the stipulated period. Time spent before the wrong forum is to be excluded while calculating the limitation provided in S....