2023 (9) TMI 577

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....CIAL ) And HON'BLE MR. RAJEEV TANDON , MEMBER ( TECHNICAL ) Mr. S. Debnath , Authorized Representative for the Appellant / Respondent Mr. Amit Kumar , Advocate for the Respondent / Appellant ORDER PER RAJEEV TANDON Both the revenue as well as the party have assailed the Order No. 71/PAT/Cus/Appeal/2022-23 dated 16.09.2022 passed by the learned Commissioner (Appeals) in response to a....

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....eason in both the countries, on the subject mentioned above. In this connection, it is to inform that the Principal Commissioner, Customs (Preventive) Commissionerate, Patna has observed that "Covid was over long back and now excuse can not be taken on this ground." And hence not found valid reason to consider your request for extension of time under Notification No. 158/95(CUS-NT) ....

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....for extension of timelines for re-export, made by the appellant-assesse was rejected and communicated vide letter dated 24.01.2022 by the Assistant Commissioner (Tech) Customs (P) Hqrs Patna, referred to supra. 5. The Commissioner (Appeals) vide the impugned Order disposed off the assessee's appeals without going into the merits of the case. The operative portion of the Order of Commissioner (A....

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....ear. It is also observed that the amended notification has not been taken into consideration by the authority while taking decision/ passing order in the subject matter. 7. We note that this is a live consignment pending with the Department and there are no justiciable reasons recorded on merits in the matter. We note that besides incurring detention and other charges, any delay in the matter i....