SHAKTI SHIPPING INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, KACHCHH

JUDGEMENT

(1.) The Tax Appeal under Section 130 of the Customs Act, 1960 is ordered to be admitted on the following substantial questions of law.:

(2.) Having regard to the questions referred to above, the appeal is taken up for final hearing forthwith.

(3.) By this appeal, the appellant seeks to challenge the legality and validity of the order passed by the Tribunal dated 08.12.2015, dismissing the appeal on the ground of delay. It also appears from the materials on record that the Review Application was filed, however, the same came to be rejected by the Tribunal vide order dated 30th October 2018.