2023 (6) TMI 860

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....pellant Shri Ram Kumar , ( AR ) for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from the impugned Order dated dated 22.03.2018 passed by the Commissioner of Customs, Nhava Sheva III by which the appeal filed by the appellant was rejected. 2. The appellant herein have paid 4% Special Additional Duty (SAD) levied under section 3(5) of Customs Tariff Act, 1975 on ....

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....udication order. The learned Commissioner vide impugned order dated 22.3.2018 on a totally new ground rejected refund claim on the ground of limitation pertaining to 9 Bills of Entry i.e. even those refund claim which were allowed by the adjudicating authority and remanded the refund claim pertaining to the balance 1 Bill of Entry to the Adjudicating Authority for deciding afresh. 4. I have hea....

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....y any officer below the rank of Commissioner of Customs lies with the Commissioner of Customs (Appeals) in terms of Section 128 (if the appeal has been preferred by assessee) or Section 129(D)(4) (Department's appeal on review of order] as the case may be. Legislature has very carefully worded the provision regarding filing of appeal by the Revenue as the said appeal lies only upon after the revie....

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....that order has expired 7-8 years back, therefore now the department can't file any appeal before the 1st Appellate Authority and in that scenario the findings recorded by the adjudicating authority in favour of the appellant have attained finality. Therefore I have left with no other option but to set aside the impugned order and remand the matter back to the Commissioner (Appeals) with a directio....