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2020 (6) TMI 423 - AT - CustomsMaintainability of appeal - time limitation - appeal rejected on the ground that same has not been filed in time as provided under Section 128 of the Customs Act, 1962 which required that an appeal need to be filed before Commissioner (Appeals) within a period of 60 days from the date of the communication of the order-in-original - HELD THAT:- Even if the order of final assessment has been sent by the registered post to their Johari Bazar address same cannot be considered as the proper service of the order as per the provision of Section 153 of the Customs Act, 1962. Since the appellant were not available at the given address, we find that date of receipt of the order need to be taken as 25 July 2015 on which the order was actually been provided to the appellant and statutory time limit may be calculated from this date as provided under Section 128 of the Customs Act, 1962. Since the appeal has been filed well within 60 days from 25 July 2015, the Commissioner (Appeals) has erred in not considering the date of receipt of the order by the appellant as the relevant date for calculating the period of 60 days and therefore we find no merit in the Commissioner (Appeals) order and therefore set aside the same. The appeal is remanded back to the Commissioner (Appeals) for hearing the matter on merit - appeal allowed by way of remand.
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