JUDGMENT

Vibhu Bakhru, J. (Oral)

CM APPL. 30825/2023

1. For the reasons mentioned in the application, the same is allowed and the delay in re-filing the appeal is condoned.

2. The application stands disposed of.

CM APPL. 30826/2023

3. Exemption allowed, subject to all just exceptions.

4. The application stands disposed of.

CUSAA 45/2023

5. The Revenue has filed the present appeal impugning an order dated 28.09.2022, passed by the learned Customs Excise & Service Tax Appellate Tribunal (`CESTAT'), rejecting the Revenue's application (Application No. 50612/2022) seeking condonation of delay in filing the said appeal.

6. The Revenue had filed the said appeal before the learned CESTAT assailing the Order-in-Appeal dated 06.10.2017, whereby the Commissioner of Customs (Appeals) had rejected the Revenue's appeal against the Order-in-Original dated 17.12.2014.

7. The controversy before the Adjudicating Authority related to the evaluation of the goods imported by the respondent from related foreign suppliers. After a detailed examination, the Adjudicating Authority found that although the foreign suppliers were related to the respondent in terms of Rule 2(2) of the Customs Valuation (De