2018 (8) TMI 1935

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..../2013-RA, dated 20-1-2014 has been filed by the Commissioner of Customs (Export), New Customs House, New Delhi (hereinafter referred to as the applicant) against the Commissioner (Appeals)'s Order No. CC(A)/Cus/Exp/247/2013, dated 13-5-2013 whereby the appeal of the respondent, M/s. Paramount Product Pvt. Ltd., against the Additional Commissioner's Order dated 15-12-2012, has been allowed. 2.&e....

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....cation is time-barred and the order of Commissioner (Appeals) is correct. 4. Government has examined the matter and it is observed at the outset that the revision application has been filed on 20-1-2014 against the Order-in-Appeal dated 13-5-2013 which was received on 30-5-2013 by the applicant as per revision application itself. Thus the revision application has been filed after 7 months ....

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.... 129DD. Thus the delay of 144 days cannot be condoned by the Government at all in this case and accordingly revision application is clearly time-barred. 5. Besides above, the application is not found maintainable on merit also as the fact cannot be denied that the value of exported goods was admittedly enhanced by the Additional Commissioner of Customs by way of amendment in the shipping b....