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2010 (7) TMI 349 - CESTAT, MUMBAIAppeal to Commissioner (Appeals) – Limitation – Condonation of delay of 60 days - statutory period to file the appeal as per Section 128(1) of the Customs Act, 1962 expires on 10-8-2008, which was Sunday - Section 10 deals with the situation where the last date of filing the appeal is being Sunday then the next working day shall be the last date of filing the appeal - last date of filing of the appeal was 10-8-2008 being Sunday, the appeal would have to be filed by 11-8-2008. As the appeal has been filed on 10-9-2008 within 30 days of the last date of filing the appeal i.e. 11-8-2008, the delay is condonable by the Commissioner (Appeals) and it is within the extended period of 30 days - matter is remanded back to the Commissioner (Appeals) to pass the order on merit
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