2026 (7) TMI 1953

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.... Dey, Adv. Mr. K.K. Maiti, Adv. For the Respondent: Mr. Sudhir Mehta, Sr. Adv. Mr. Anurag Bagaria, Adv.. The Court : Heard learned counsel appearing for either of the parties. 2. There is a delay of 21 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, the delay is condoned. The application being GA/1/2026 is allo....

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....ly and deliberately indulged in suppression of facts and willfully misrepresented/mis-stated the material facts as well as they have engaged in under-valuation and mis-declaration of imported goods i.e. Cold Rolled Stainless Steel Grade J3/N1?" 4. Section 130 of the Customs Act 1962 speaks of appeal to High Court which is quoted below:- "130. Appeal to High Court. - (1) An appeal shall....

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....or Commissioner of Customs] or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. [(2A) The High Court may admit an appeal after the expiry of the period of one hundred and eighty days referred to in cla....

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....e Court; or] (b) any order passed [before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment. [(2) For the purposes of this Chapter, the determination of any question having a relation to the ....