9911796707
TMI Blog2002 (5) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. The appellants imported Zinc Dross in three consignments at the ICD TKD, New Delhi. For the clearance of these consignments, they filed three Bills of Entry No. 105515, dt. 6-6-96, No. 106994, dated 25-7-96 and No. 106756, dated 17-7-96. The Customs authorities considered the goods hazardous in nature and initiated proceedings against the importers. These proceedings culminated in the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 25,000/- and Rs. 20,000/- on the appellants. The party filed appeals against the aforesaid three orders but the Commissioner of Customs (Appeals), New Delhi vide his composite order dated 7-12-2001 rejected all the three appeals. The Commissioner (Appeals) in his order has observed that the appellants had filed the appeals on 23-7-98. They contended that the above orders were conveyed to them o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of duty, personal penalties and redemption fines by the appellant goes to prove that the appellant was very much aware of these orders. He has further observed that the appeals could have been filed even on the basis of the assessments finalised on the Bills of Entry itself without any speaking orders being passed; that the Act provided at the relevant time for an appeal to be filed withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and they filed the appeals on 21-10-98 which is well within the period provided for filing the appeal under Section 128(1) of the Customs Act, 1962. In support of his contention, the ld. Counsel for the appellants has produced before me the original copies of the aforesaid three orders. These orders bear the despatch numbers viz., No. 7563, dt. 18-7-98, No. 7645, dt. 18-7-98 and No. 7649, dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re me, I am convinced that the appeals filed by them before the lower appellate authority are not barred by limitation. I therefore allow the admission of these appeals, grant the stay to the appellants, set aside the impugned order passed by the Commissioner (Appeals) and remand the matter to him for de novo consideration of the appeals on merits as per law. The appellants shall be afforded a rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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