2009 (2) TMI 672 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore, in the case of 2009 (2) 672 - CESTAT, Bangalore, involved a penalty of Rs. 1,00,000 imposed on the appellant for improper car importation. The Adjudicating Authority held the appellant liable under Section 112 of the Customs Act, 1962, leading to an appeal dismissal by the Commissioner (Appeals) due to late filing. The appellant argued for condoning the 20-day delay in appeal submission, citing the need for evidence collection. The Tribunal, invoking the Customs Act, decided the delay was unintentional and remanded the case for appeal restoration and merit-based decision, emphasizing the need for a personal hearing. The appeal was thus disposed of accordingly.