2018 (12) TMI 1632

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9/2013, C/CO/41954/2013, C/40240/2013, C/CO/41955/2013, C/40241/2013, C/CO/41956/2013 - Final Order No. 43005-43011 / 2018<br>Customs<br>Shri Madhu Mohan Damodhar And Shri P. Dinesha, JJ. Shri A. Cletus, ADC (AR) For the Appellant. Shri R.Srinivasan, Consultant For The Respondent. JUDGMENT Shri Madhu Mohan Damodhar All these appeals have been filed by Revenue. The facts common to al....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....three months from the date of communication of the Order-in-Original and further that the appeals under Section 129D of the Customs Act, 1962 had not been made within the stipulated period of one month from the date of communication of the review order. 2. in the grounds of appeal, the Revenue has taken a stand that appeals filed before Commissioner (Appeals) under Section 129D of the Customs A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... issue has been analyzed thoroughly in the impugned order. Respondents in Sl.No.2 to 7 of the preamble of this order were not represented. However the very same issue is in dispute in all the appeals. 5. After going through the matter, we find that the Revenue has misinterpreted the ratio of Hon'ble Supreme Court judgment in Thakker Shipping P. Ltd. (supra). The said judgment relates to powe....