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2013 (12) TMI 400 - AT - CustomsConfiscation of goods - Bar of limitation - Date of order - Held that:- limitation of 1 year from the date of decision of the order, is to start running from the date of signing of the decision by the concerned authority - date of signing of the order is the relevant date for the purpose of limitation. Inasmuch as the review order passed by the Commissioner is within the period of 1 year from the date of signing of the impugned order, the appeals are required to be considered as having been filed within limitation period - Following decision of Collr. of C.E., Chandigarh v. Asian Rubber and Plastic Industries [1997 (9) TMI 177 - CEGAT, NEW DELHI] - Decided in favour of assessee.
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