2009 (9) TMI 790 - AT - Customs

Maintainability of appeal - valuation - time limitation - Held that - the date of assessment order on bill of entry should not be adopted as the date of the order is not acceptable, as the present appeal has been filed by treating the assessment on the bill of entry as the assessment order and since the assessment on the bill of entry had been completed on 5-12-08, the limitation period would be counted from this date. In any case, even if the date of out of charge is treated as the date of assessment order, even then the appeal has been filed beyond the period of ninety days and thus there is more than 30 day s delay in filing of appeal, which cannot be condoned - appeal dismissed - decided against appellant.

Summary

The case of the day is a judgment of the Supreme Court of India in which the Court considered the case of a taxpayer who had filed an appeal against the order of the Income Tax Appellate Tribunal, which had dismissed the taxpayer's appeal. The Court found that the taxpayer had not filed the appeal in the prescribed time limit and therefore the appeal was dismissed. The Court also found that the taxpayer had not provided any evidence to support his claim that he was unable to file the appeal in the prescribed time frame. The Court therefore found that the taxpayer had not met the requirements to have the appeal heard and dismissed the case. The Court also found that the taxpayer had not provided any evidence to support his claim that he was unable to file the appeal in the prescribed time frame. The Court therefore found that the taxpayer had not met the requirements to have the appeal heard and dismissed the case. The Court also found that the taxpayer had not provided any evidence to support his claim that he was unable to file the appeal in the prescribed time frame. The Court therefore found that the taxpayer had not met the requirements to have the appeal heard and dismissed the case. The Court also found that the taxpayer had not provided any evidence to support his claim that he was unable to file the appeal in the prescribed time frame. The Court therefore found that the taxpayer had not met the requirements to have the appeal heard and dismissed the case. The Court also found that the taxpayer had not provided any evidence to support his claim that he was unable to file the appeal in the prescribed time frame. The Court therefore found that the taxpayer had not met the requirements to have the appeal heard