2024 (11) TMI 1240

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant Shri N. Satyanarayanan, Authorized Representative for the Respondent ORDER This appeal is filed by the appellant against Order in Appeal C. Cus. II No. 363/2014 dated 24.12.2014 passed by the Commissioner of Customs (Appeals - II), Chennai (impugned order). 2. Brief facts of the case are that the appellant imported construction equipment for sale and paid all the dutie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....out going into the merits of the case observed that the appeal was filed beyond the statutory period and hence rejected the appeal on time-bar. Hence the present appeal. 3. Shri N. Viswanathan, learned Advocate appeared for the appellant and Shri N. Satyanarayanan, learned Authorized Representative appeared for the respondent. 3.1 The learned Advocate submitted that the appellant filed a cla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2011 the 1st Appellate authority granted them a hearing and recorded that on 05/12/2014 when their counsel appeared for the hearing he did not produce the proof for the date of receipt of the order. He then dismissed the appeal on the grounds of time bar holding that the delay involved is 327 days and observing that it falls beyond his condonation powers by computing the period of delay from the d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... aside of this order and remanding back to the concerning authority for deciding the merit of their claim for the balance amount after granting them a person hearing and render justice. 3.2 The Ld. AR has reiterated the points made in the impugned order. 4. Heard the Ld. Counsel for the appellant and the Ld. AR for revenue representing the contesting parties. I have also perused the Appeal P....