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Home Case Index All Cases Customs Customs + AT Customs - 1999 (9) TMI AT This

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1999 (9) TMI 207 - AT - Customs

The Appellate Tribunal CEGAT, Mumbai dismissed an appeal filed by the Revenue regarding the valuation of imported Acetal Plastic raw material by M/s. Bombay Plastic Udyog. The Commissioner's appeal was found to be non-maintainable due to serious drawbacks in filing and lack of application of mind. The appeal was dismissed as the Commissioner did not rectify the errors within the required time frame.

 

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