2004 (12) TMI 257

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.... order-in-appeal passed by the Commissioner of Customs (Appeals) vide his order F.No.S/49-08/2000/IMP(Air) dated 11-3-2002. The date of communication, as appearing in CA-3 form has been shown as 30-3-2002. The appeal there against has been filed on 9-8-2004 along with condonation of delay application. 2. Arguing on the said application, the ld. Advocate submits that earlier an appeal was filed ag....

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....n application was rejected. 3. Instead of taking the further legal measure against the above order of the Tribunal dismissing their restoration application in the year January 2003, the appellants have chosen to file a fresh appeal against the same order. We are not convinced with the arguments advanced by the ld. Advocate appearing for the appellant that the fresh appeal be entertained and the d....