2021 (4) TMI 97

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....Shri Chirag Shetty, Advocate For the Respondent : Shri Bhushan Kamble, AC, Auth. Representative ORDER PER: DR. D.M. MISRA Heard both sides. 2. Both the appeals are filed against Order-in-Appeal No. 48/MCH/ADC/III/BN/2013 dated 18.01.2013 passed by the Commissioner of Customs (Appeals), Mumbai-I. 3. Briefly stated the facts of the case are that the appellant had filed 13 Bills of Entry during....

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....present appeals. 4. At the outset, learned Advocate for the appellant submits that during the course of investigation they have deposited Rs. 3,65,641/- and filed a miscellaneous application after the stay order was passed by the learned Commissioner (Appeals) to consider the deposit made earlier and dispose the appeal on merit. However, the learned Commissioner (Appeals) chose to dismiss their a....