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2012 (10) TMI 347 - CESTAT, BANGALOREDismissal of appeal as time-barred - Held that:- As both sides seem to be contending that the order was sent by post from the office of the Additional Commissioner and received by the appellant by post Tribunal has to presume that Section 153(a) of the Customs Act was followed by the Additional Commissioner. If it be assumed that the order-in-original was despatched on 19.8.2011 from the Additional Commissioner's office in Hyderabad, the postal article must have been received by the addressee located in Bhatkal, Karnataka on some date after 19.8.2011, in which event the question of delay of the appeal filed on 20.10.2011 does not arise - set aside the impugned order and allow this appeal by way of remand with a request to the Commissioner (Appeals) to decide it afresh.
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