COMMISSIONER OF CUSTOMS Vs. CESTAT

JUDGEMENT

(1.) This writ application filed by the Commissioner of Customs (Airport), Kolkata, is directed against Order No. M-166-167/Kol/2012,/S-301-302/Kol/2012,/A-197-198/Kol dated 4th April, 2012 passed by the Customs, Excise, Service Tax Appellate Tribunal rejecting the three applications filed by the Commissioner of Customs (Airport) for condonation of delay of 309 days in filing the appeals being Customs Appeal Nos. C/A/93 of 2010 and C/A/120 of 2010. One M/s. Indo-China Maritime Agency being respondent no. 2 filed two Bills of Entry Nos. 547624 dated 21st March, 2009 and 548522 dated 27th March, 2009 for clearance of goods declared as synthetic net.

(2.) On scrutiny of the bills the Customs Authorities were of the view that the value of the declared goods were on the lower side. The value was, therefore, determined as per NIDB data. The goods were assessed provisionally. Samples were drawn and sent for testing.

(3.) The importer filed an appeal before the learned Commissioner (Appeals). By Order Nos. O/A No. Kol/Cus/CKP/357 and 358/2009 dated 9th June, 2009, the Appellate Commissioner allowed the appeals and rejected the enhancement of value as made by the Customs Authorities.