2005 (4) TMI 342 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai set aside the impugned order passed by the Deputy Commissioner of Customs and remanded the matter to the Commissioner (Appeals) for decision on merits. The basis of the order was a communication by the Commissioner of Customs refusing to extend the period to re-export imported goods. The Commissioner (Appeals) wrongly held that he did not have jurisdiction to entertain the appeal. The appeal was rightly filed against the Deputy Commissioner's order.