2019 (4) TMI 652

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....237 days in refiling the appeal is condoned. 2. This appeal has been preferred by the revenue under Section 130(1) of the Customs Act, 1962 against the order dated 29.8.2017 (Annexure P-1) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "the Tribunal") in appeal No. C/52726/2015, vide which the order passed by the Commissioner has been set aside and ....

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....as issued to the Party and its Directors for indulging in undervaluation of imported goods and consequential evasion of customs duty. The Adjudicating Authority vide order dated 30.4.2015 (Annexure P-3) confirmed the demand and penalties imposed upon the Party and its Directors. Feeling aggrieved by the order, Annexure P-3, the Party and its Directors filed the appeals before the Tribunal. The Tri....