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2015 (12) TMI 1140 - AT - CustomsBar of limitation in filing appeal before Commissioner (appeals) - date of communication of order - Held that:- The order is passed by the Joint Commissioner of Customs, Customs House, Kolkata, against which the appellant has preferred appeal before the ld. Commr. of Customs (Appeals). The preamble of the order itself is very clear, it mentions the date of issue as 6-7-2006 i.e. apparently the date of the communication of the order. It is irrelevant, under what circumstances and how the appellants had paid the dues against the assessed bill of entry, but it is relevant, in filing appeal, the date of communication of the order. In our opinion, the date of communication of the order passed by the Joint Commissioner of Customs as per Board’s Circular No. 16/2003-Cus., dated 17-3-2003, is the relevant date of issue i.e. 6-7-2006 mentioned in the said order for filing the appeal under Section 128(1) of the Customs Act, 1962. No merit in impugned order - Decided in favour of assessee.
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