2018 (7) TMI 2097

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....4-9-2015 is filed by Commissioner of Customs, AIU Cell, Kolkata Airport (hereinafter referred to as the applicant) against the Order-in-Appeal No. Kol/Cus/A/P/AM/ 034/2015, dated 2-7-2015, passed by the Commissioner of Customs (Appeals), Kolkata, whereby the department's appeal against the Order-in-Original was rejected. 2. The brief facts of the case are that a passenger namely Shri Gurde....

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....the revision application has been filed to condone the delay of 7 days in filing the appeal before the Commissioner (Appeals) and to set aside the OIA or remand the matter to the Commissioner of Customs (Appeals), Kolkata with a direction to examine the case on merit and pass the order as per law. 3. Personal hearings were offered on 23-4-2018 and 23-5-2018 in this case. However, no one ap....

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....(4) the appeal before the Commissioner (Appeals) should have been filed within one month of the receipt of the Review Order which was received on 4-7-2014. But in this case the appeal was filed acceptably after delay of 7 days and the same is rejected as time-barred by the Commissioner (Appeals) on the ground that he does not have any power to condone any delay under Section 129D of the Customs Ac....

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....tmental appeal different period of limitation is stipulated under Section 129D for reviewing the order and filing the appeal thereafter and there is no power with the Commissioner (Appeals) to condone any delay under this Section. Even in the revision application it is admitted that the appeal against the OIO was filed under Section 129D only and not under Section 128 and thereby the limitation pe....