Delayed Appeal Dismissed as Importer Shifted Address Without Informing Customs

P.R. Elamurugu Vs Commissioner of Customs (CESTAT Chennai) The Customs Excise and Service Tax Appellate Tribunal, Chennai dismissed a batch of appeals challenging orders of the Commissioner of Customs (Appeals-II), Chennai, which had rejected the appeals as time-barred for having been filed beyond the condonable period of 30 days. The matter arose from multiple Orders-in-Original passed in March 2011 concerning imports of used digital multi-functional machines and used analogue photocopiers from Canada. The goods were found to be second-hand and imported without the required licence, leading t...