2022 (6) TMI 1090

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....es and perused the case record. Before arriving at any decision, it is worth reproducing the relevant portion of the order passed by the Commissioner (Appeals) in para 12 of his order dated 15.12.2020. It reads:- "12. From the provisions of Section 128(1) of Customs Act 1962, it is clear that appeals are to be filed within 60 days of communication of orders which is extendable by a further period of up to 30 days if the Commissioner(Appeals) is satisfied that the appellants are prevented by sufficient cause from filing appeals within 60 days. Since the time allowed for filling appeal is 60 days. I find that the importer instead of challenging the assessment dt. 29.3.2017, had chosen to request the Group to provide them with a copy of the ....

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....l within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days 43. As the order of self assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression 'Any person' is of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of reassessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act including that of self-assessment. The order of self-assessment is an order of assessment as per section 2(2), as such, it is appealable in case any person is aggrieved by it." The....