2017 (3) TMI 538

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....None for the respondent Order Revenue challenges order-in-appeal no. 173(CRC)/2006 (JNCH) dated 5th October 2006 of Commissioner of Customs (Appeals), Mumbai II. 2. The impugned order was passed in response to appeal filed by importers seeking refund of Rs. 22,32,429/- which is claimed to have been collected as additional duty of 16% even though importer is eligible for exemption provided....

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....w filed appeal before Commissioner (Appeals) for setting aside the assessments of the said 13 Bs/E. In this connection it is observed that the assessment of the said two Bs/E was completed by May 2005 and three months appeal period as per Section 128(1) expired way back in August 2005. Thus the Commissioner (Appeals) now cannot entertain an appeal for setting aside the assessments of the said 13 B....

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.... It is not possible to ascertain the reasons for doing so, especially when no reply has been filed by the Lower Authority to the Appeal. Accordingly, the Lower Authority is directed to issue Speaking order with 4 weeks of the receipt of this order. The Appeal is disposed off, accordingly.'  offers little scope for grievance. 4. Consequently, it is not surprising that there is no connect....