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2008 (8) TMI 280 - HC - CustomsAppeal – limitation - no proper service of the Order-in-Original on the petitioner - OIO dated 11-1-94 received by petitioner along with a covering letter of Superintendent of Customs only on 21-12-99 - petitioner had filed an appeal before the Commissioner of Customs (Appeals), on 28-1-2000, within the time limit prescribed for filing of such appeal from the date of receipt of a copy of OIO - with regard to the issue of limitation, the date of service of OIO would be the date on which the petitioner had received a copy of the said order – petition allowed
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