Condonation of delay in filing appeal before the Commissioner ...

Commissioner (Appeals) instructed to condone 28-day delay and rehear case on merits after improper date disregard.

December 24, 2021

Case Laws Customs AT

Condonation of delay in filing appeal before the Commissioner (appeals) - There is no denial about the date of receipt of recovery proceedings and receipt of O-I-O by the appellant on 6th January, 2017. Commissioner (Appeals) is observed to have been silent about any cogent reason for not considering 6.01.2017 as the date of receipt. - the matter is remanded back to Commissioner (Appeals) directing him to rehear the matter after condoning the delay of 28 days and to adjudicate denovo on the merits of the case - AT

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Condonation of delay in filing appeal before the Commissioner ...

Commissioner (Appeals) instructed to condone 28-day delay and rehear case on merits after improper date disregard.

December 24, 2021

Case Laws Customs AT

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