Sunny C.C. vs The Commissioner Of Customs, … on 5 July, 2001

ORDER

Shri G.A. Brahma Deva

1. When the matter was called, Smt Radha Arun, SDR appearing for the Revenue raised a preliminary objection that appeal itself is not maintainable. She said that Order was passed by the Additional Commissioner and accordingly appeal lies to the Commissioner (Appeals). Shri R. Padmaraj, Advocate appearing for the appellants accepted the position.

2. In view of this appeal is dismissed as withdrawn. Party is at liberty to file an appeal before the proper forum. The commissioner (Appeals) is a directed to decide the time bar issue accordingly to the provision of law.

(Pronounced and dictated in open court)