2022 (9) TMI 1299

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..... use is shown for such delay. Therefore, in the absence of proof of delivery of appeal memo allegedly sent through the Postal Department by the Appellant, interference by this Tribunal in the order passed by the Commissioner (Appeals) is uncalled for. Appeal dismissed. - Customs Appeal No. 88292 of 2019 - A/85848/2022 - Dated:- 2-9-2022 - HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) .....

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..... ion since there was delay of 23 days in filing appeal and no delay condonation petition was filed. Appellant had apparently not appeared before the Commissioner (Appeals) as could be inferred from the starting sentence of para 2. It reads: The Appellant did not hear from the Commissioner (Appeals) even after two years from the date of appeal. There seems to be no irregularity in the orde .....

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..... shown for such delay. Therefore, in the absence of proof of delivery of appeal memo allegedly sent through the Postal Department by the Appellant, interference by this Tribunal in the order passed by the Commissioner (Appeals) is uncalled for. 5. Hence, the appeal is dismissed and the order passed by the Commissioner of Customs (Appeals-II), JNCH, Nhava Sheva, Mumbai-II vide Order-in-Appeal No. .....

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