2018 (5) TMI 843

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.... Rakesh Kumar, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The appeal is filed by the appellant against the order-in-appeal No. CC(A)CUS/D-II/ICD TKD/1067/2016 dated 27.12.2016 passed by the Commissioner of Customs, New Delhi. Against this order, the Department has filed appeal which was heard on 04.09.2017 in the presence of the appellant's Counsel. Finally, the Tribunal vide i....

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....luding the question of limitation." 3. Now, the appellant has filed the present appeal. 4. With this background, we heard Sh. Priyanshu Uppadhyay, ld. Advocate for the appellant and Sh. Rakesh Kumar, ld. AR for the Revenue. 5. After hearing both sides and on perusal of record, it may be mentioned that the Tribunal vide its order dated 04.09.2017 has dismissed the departmental appeal by ob....