2017 (12) TMI 1632

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..... ant. Shri K. Veerabhadra Reddy, JC (AR), for the Respondent. ORDER These appeals have been filed against the order passed by the Commissioner (Appeals) who has dismissed the appeals on the ground of being time-barred. 2. Brief facts are that the appellants filed six Bills of Entry on various dates for clearance of imported silk fabrics. It is their case that they could not claim the benef .....

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..... s of Entry were done prior to 1-12-2009 and the appeals were filed before the Commissioner (Appeals) only on 10-3-2010. The request to issue a speaking order was given to the department only on 22-3-2010. That therefore the Commissioner (Appeals) has rightly dismissed the appeals being time-barred. 5. Heard both sides. 6. On perusal of the records, we find merit in the arguments put fo .....

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