Mr.Sunil Mahadev Pawar @Hash Commr. Of Customs (Prev.), Kolkata

 Heard both sides through video conferencing and perused the appeal records.

On perusal of records, I find that the Order-in-Original dated 27.03.2019 was received by the appellant on 27.04.2019 and accordingly, they were

required to file an appeal on or before 27.06.2019, but the appeal was filed only on 24.07.2019. I find that though the appeal was filed beyond the

statutory period of 60 days, but it was filed well within the condonable period of 30 days. The Ld. Advocate for the appellant, submits that the delay in

filing the appeal before the lower appellate authority occurred owing to delaying deposit of the mandatory pre-deposit and also in compilation of the

appeal documents. In view of the submissions as made by the Ld. Advocate, the delay in filing of the appeal before the first appellate authority is

hereby condoned. Since, the lower appellate authority has not decided the appeal on merit, I find it appropriate to remand the matter to the lower

appellate authority to decide the appeal on merit without visiting the aspect of limitation. Needless to mention, a reasonable opportunity of hearing be

granted to the appellant to present their case. Both sides are at liberty to produce evidences in their support.

In the result, the Appeal filed by the appellant is allowed by way of remand.

(Dictated and pronounced in the open court.)