2024 (3) TMI 1298

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....VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri Rohan Muralidharan, Advocate, for the Appellant Shri R. Rajaraman, Authorised Representative for the Respondent ORDER As both these appeals involve a common issue, they are heard together and disposed by this common order. 2. Brief facts are that the appellant filed Bill of Entry dt. 24.06.2021 and 20.08.2021 for import of Lithium-Ion Batt....

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....yond the period of 3 months before the Commissioner (Appeals) and further it was also held that the appellant is not eligible for the benefit of the notification. Hence these appeals. 3. The Ld. Counsel Shri Rohan Muralidharan appeared and argued for the appellant. It is submitted that the Commissioner (Appeals) rejected the appeal on the ground of limitation observing that appellant has not fi....

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....als before Commissioner (Appeals) falls within the period of limitation excluded as per the decision of the Hon'ble Supreme Court. The Commissioner (Appeals) ought not to have rejected the appeals as barred by time. 3.1 It is submitted that the Commissioner (Appeals) in the impugned orders has noted that the appellant is not eligible for the benefit of exemption notification as the COO was prod....

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....consider the issue. 5. Heard both sides. 6. The appeals have been rejected on the ground of limitation. As pointed out by learned counsel for appellant, during the relevant period (15.03.2020-28.02.2022) the limitation for filing the appeal before various forum was extended (excluded) by Hon'ble Supreme Court vide judgement dt. 10.01.2022 in Suo Moto Writ Petition (C) No.3 of 2020. The same ....