2018 (12) TMI 1632

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....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 all these appeals are that the respondents....

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....ion 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 Act, 1962 should be treated as appeals file....

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....ugned 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 powers of condonation of delay of appeals filed before....