9911796707
TMI Blog2024 (11) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... -of-Entry were filed by the Appellant, but out-of-charge was given on 07th and 09th August, 2019. Against the order of out-of-charge dated 07th August, 2019 and 09th August, 2019, appeals were filed before the Ld. Commissioner (Appeals) on 05th November, 2019, which is well within the condonable period for filing the appeal in terms of Section 128(1) of the Customs Act, 1962. Thus, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri Subrata Debnath , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI ASHOK JINDAL ] The Appellant has filed these appeals against the impugned Order-in-Appeal Nos. KOL/CUS(PORT)/AKR/121-132/2020 dated 07.02.2020 wherein the Ld. Commissioner (Appeals) has dismissed their appeals as barred by limitation in terms of Section 128(1) of the Customs Act, 1962, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e condonable period before the Ld. Commissioner (Appeals) and thus the appeals should not have been dismissed as time-barred. 4. For better appreciation of the facts, the date chart as submitted by the Appellant, is extracted below : - Sl. No. Bill-of- Entry No. Bill-of- Entry date Out-of- Charge (OOC) Date Date of expiry of 90 days Date of submission SWS @10% (in Rs.) 1 4263356 29-Jul-19 07-Aug-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant, but out-of-charge was given on 07th and 09th August, 2019. Against the order of out-of-charge dated 07th August, 2019 and 09th August, 2019, appeals were filed before the Ld. Commissioner (Appeals) on 05th November, 2019, which is well within the condonable period for filing the appeal in terms of Section 128(1) of the Customs Act, 1962. 5.1. In these circumstances, we find that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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