2003 (3) TMI 483 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by Smt. Archana Wadhwa by dispensing with the pre-deposit condition. The Commissioner (Appeals) rejected the appeal as time-barred, but it was found that the appeal was filed within the limitation period from the date the order was received by the appellants. The Tribunal remanded the matter to the Commissioner (Appeals) for a decision on merits.