Customs, Excise and Gold Tribunal - Calcutta
Cc (Port), Calcutta vs M/S. M.K. Shah Export Ltd. on 3 July, 2001
ORDER
Smt. Archana Wadhwa
1. The present application by Revenue for condoning the delay in filing the appeal in pursuance of the Board's order for review of the order-in-original.
2. From the date chart given by the Revenue we find that the order-in-original was passed by the Commissioner on 15.12.99. Board's order for review was passed on 31.10.2000, i.e. within a period of one year from the date of the order. The said order was received in the Customs House on 31.1.2001. Thereafter the appeal was prepared and filed on 5.3.2001. As per the provisions of section 129D(4), appeal is required to be filed within a period of three months from the date of communication of the order under sub-section 1 or sub-section 2 to the adjudicating authority. We find that the appeal in the present case has been field within a period of three months from the date of communication of the order. As such there is no delay in filing the appeal before the Tribunal. The miscellaneous application thus is not maintainable. We order accordingly. We fix the main appeal also on 6.8.2001.
Dictated in the court.