2018 (11) TMI 581

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....This appeal under Section 130 of the Customs Act, 1962 (the Act) challenges the order dated 7th October, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal). 2. Mr. Wable, learned Counsel appearing in support of the appeal urges only the following questions of law for our consideration : (i) Whether in the facts and circumstances of the case and in law, was the T....

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..... after lapse of almost 6 years and 8 months. Thus, the Commissioner of Customs (Appeals) by order dated 4th March, 2013 dismissed the appeal as time barred. 4. Being aggrieved with the order dated 4th March, 2013 of the Commissioner of Customs (Appeals), the appellant filed an appeal to the Tribunal. By the impugned order dated 7th October, 2014, the Tribunal dismissed the appellant's appe....