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2025 (6) TMI 1021
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...., wherein the learned Commissioner of Customs (Appeals), Mumbai-II has disposed of 71 numbers of appeals filed by the appellants in respect of enhancement of value in the Bills of Entry (B/Es) filed by them before the customs authorities at the port of import. Out of 71 numbers of appeals, the learned Commissioner (Appeals) has rejected 31 numbers of appeals on the ground that the appeals were preferred before him beyond the prescribed time limit of sixty days from the date of finalization of the B/Es. With regard to the remaining number of 40 appeals, the learned Commissioner (Appeals) has remanded the matter back to the proper officer for passing of speaking order in terms of subsection (5) of Section 17 of the Customs Act, 1962. 2. In....
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....d have been considered by the learned Commissioner (Appeals). However, we find that he has not assigned any reason in support of either condoning the delay or non-consideration of the condonation of delay application filed by the appellants. It is also an admitted fact on record that the office of the Commissioner (Appeals) has not issued any defect memo to the appellants in pointing out the mistake that there is a delay in filing the appeal and they should have filed the delay condonation application for condoning the same. Therefore, we are of the view that rejection of appeal by the learned Commissioner (Appeals) on the ground of time bar aspect cannot be sustained for judicial scrutiny and therefore, the impugned order rejecting 31 numb....