2008 (7) TMI 1036

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..... he appellant seeking condonation of delay in filing as well as in re-filing of the appeal after removal of objections. The appeal has been preferred under Section 130 of the Customs Act, 1962 (hereinafter referred to as the said Act ). 2. The said provision requires the appeal to be filed within 180 days from the date on which the order appealed against is received by the Commissioner of Custo .....

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..... ctorate of Revenue Intelligence had investigated the matter, their comments had become necessary to examine the legality of the impugned order. The Directorate of Revenue Intelligence took its time to arrive at a final conclusion and the comments were received by the Import and General Commissionerate, New Delhi on 9-11-2006. Thereafter there were other inter and intra-departmental communications .....

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..... We are not satisfied with the explanation provided by the appellant. When the comments from the Directorate of Revenue Intelligence were sought for, it is presumed that both the Commissioner of Customs as well as the Directorate of Revenue Intelligence were well aware of the limitation period of 180 days prescribed under Section 130 of the said Act. This was not such a complicated case where the .....

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