2013 (1) TMI 743

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..... te. Thereafterwards, on 15-9-2009, there was yet another letter stating that there was no appeal papers filed before the Registry. Thereafterwards, again on 1-10-2009, there was yet another communication from the Superintendent of Customs to the Commissioner of Customs informing about the handing over of the papers. After 1-10-2009, letters came from the Department were on 11-6-2010, 18-7-2011, 19 .....

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..... ng for the Revenue on 26-3-2009. It is stated that the appeal given to the first counsel was stated to have been filed on 14-6-2004. When the second counsel approached the Registry for filing a memo of appearance, no such papers were available at the Registry and the said counsel informed the Department on 18-6-2010. 2. It is seen from the documents placed before this Court that the letter date .....

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