9911796707
TMI Blog2000 (11) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... al is filed against the Order-in-Appeal dated 22/28-4-98 passed by the Commissioner of Customs (Appeals), New Delhi. The brief facts of this case are that the Deputy Commissioner of Customs, Air Cargo Units, New Delhi passed an order dated 6-3-96 in which he confiscated the Car imported by the appellant under Section 111(d) of the Customs Act, 1962. However, the appellant was given an option to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeals) dismissed the appeal under Section 128 as time barred. 3. The present appeal is against the above order of Commissioner (Appeals). I have heard Shri Ramakant Gaur, Advocate for the appellant and Shri R.C. Sankla, JDR for the Respondent. The ld. Advocate for the appellant referred to photocopy of the Order-in-Original dated 6-3-96 filed along with appeal of the party. This copy be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the appeal has been filed more than 1 years after the date of Order-in-Original, the onus is entirely on the appellant to establish the particular date on which the order was received by her. Since this onus, in the submission of ld. JDR, has not been discharged by the appellant, the appeal before Commissioner (Appeals) is clearly time barred and the order passed by the lower appellate author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt that she received the Order-in-Original only after 24-6-97 is verified from the documents in record. Consequently, the order passed by the Commissioner (Appeals) is set aside and the matter remanded to him to verify the claim of the party as discussed above and to pass a speaking order whether the appeal is time barred and if warranted, to consider the appeal of the party on merits. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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