2019 (7) TMI 118

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....r The Petitioner : MR K RAJENDRAN For The Respondent : MR B NARASIMHA SARMA JUDGMENT: This appeal arises under Section 130 of the Customs Act, 1962 (for brevity 'the Act of 1962'). The appellant suffered the Order-in- Original dated 31.12.2015 passed by the Assistant Commissioner of Customs levying penalty upon it under Section 30 of the Act of 1962. The said order was received by the appellan....

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.... had been filed beyond the period of limitation. 3. Perusal of the tribunal's order reflects that the appellant specifically took the plea that it filed an appeal before the Deputy Commissioner of Customs, in the first instance, under the misconception that the said authority was the appellate authority but having realized it's mistake, it preferred an appeal before the appropriate appellate aut....

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....ed by it. 4. Sri B. Narasimha Sharma, learned counsel for the Customs authorities, fairly concedes that the delay on the part of the appellant in approaching the appropriate appellate authority was only three (3) days in terms of the statutory scheme. 5. If that be so, as it is now brought out that the appellant approached the wrong authority with an appeal within time and it's approaching the....