2022 (8) TMI 332

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....ri M.P.Toppo, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : Heard both sides. 2. I find that the Bill of Entry No.2442605 dated 13.07.2017 was assessed on 14.07.2017 and an Appeal was filed before the First Appellate Authority on 11.10.2017, which was beyond the statutory period of 60(sixty) days. The delay in filing the Appeal is of 89(eighty nine) days. The Ld.Co....

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....ctual transacted value and hence the appellant is entitled for the refund of the extra duty paid. 3. The duty was paid on 17.07.2017 and the consignment was taken delivery to fulfill the commitment. At that material time the Director was out of station on business trip and hence the matter could not be discussed with him. Only after his return the matter was discussed and it was decided t....

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....ellant had filed the Appeal beyond the statutory period of 60(sixty) days, but within the condonable period and had also filed a petition explaining the reasons for the delay in filing the Appeal before the Ld.Commissioner(Appeals). On facts as stated above and under the circumstances I condone the delay in filing the Appeal before the Ld.Commissioner(Appeals) and find it appropriate to remand the....