DELTA IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The question raised by the learned counsel for the appellant is as under:

(2.) The facts of the case relevant for disposal of this appeal are as under:

(3.) The order in original was made on 5th November, 2001, after hearing the petitioner whereby the demand was confirmed with interest. The said order was challenged by the petitioner by preferring an appeal before the Commissioner of Customs (Appeals) bei ng Appeal No. CCA/424/ACU/2002. The order impugned was received by the appellant on 7th November, 2001. From the order made by the Commissioner of Customs (Appeals), it transpires that the appeal was filed on 13.4.2002; a notice was issued on 14.8.2002, calling upon the appellant that the appeal was not maintainable. The consultant of the petitioner stated that he has nothing more to add to what is stated in the memorandum of appeal. To substantiate his say, for condonation of delay, a medical certific te was produced.