1988 (1) TMI 45

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....er, 1987 at Exhibit N an appeal lies to the Collector of Customs (Appeals) Bombay. If so, I see no good and valid reason why the petitioners should not prefer appeal against the impugned order, if they feel aggrieved thereby. The impugned order discloses reasons in support thereof. It also discloses application of mind. It may be that the order may or may not stand the test of judicial scrutiny or....

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....erring against the impugned order an appeal to the Collector of Customs (Appeals) Bombay, latest by 5th February, 1988, the delay in filing the said appeal shall stand condoned and the Appellate Authority will bear and decide the said appeal on its own merits and in accordance with law. (b) As the petitioners are unable to clear the goods of which they claim to be the actual users and since the....