2024 (12) TMI 1252

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..... 30 and 333 days respectively in filing the Civil Appeals which has not been satisfactorily explained - Under-valuation of imported goods - Demand of differential customs duty - demand based on load port documents - it was held by CESTAT that 'the impugned order in so far as the same is concerned with imports through said 365 Bills of Entry in respect of enhancement of value, confirmation of di .....

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..... e is a gross delay of 326, 326, 330, 330 and 333 days respectively in filing the Civil Appeals which has not been satisfactorily explained by the Appellant - Revenue. 2. Even otherwise, we see no good reason to interfere with the impugned orders passed by the Customs, Excise and Service Tax Appellate Tribunal. 3. The Civil Appeals are, accordingly, dismissed on the ground of delay as well as on me .....

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