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2021 (4) TMI 1195 - AT - CustomsCondonation of delay in filing appeal - time limitation - Commissioner (Appeals) did not inform the appellant with regard to the issue of delay and had heard the appeal on merits - appellant was not put to notice with regard to the issue of delay - HELD THAT:- It is seen that the Commissioner (Appeals) has computed the period of limitation from the date of dispatch of the Order-in-Original . As per section 128 Clause (1) of Customs Act, 1962, the person aggrieved by the decision/order has to file the appeal within 60 days from the date of communication to him of such decision or order. The word used is “communication”. It implies that the Order-in-Original has to be put to the knowledge of the aggrieved person. Mere dispatch of the order cannot be communication of the decision/order. Further, section 153 speaks about service of order/decision. The word used is ‘service’ of the order/decision and not dispatch of the order/decision. The words “service” as well as “communication” has to be construed to mean that such order is served or put to the knowledge of the aggrieved person. When there is a defect in filing the appeal which can be rectified, the same has to be pointed out to the appellant before the appeal is heard on merits. The Appellant cannot be deprived of the remedy of appeal in a hyper-technical manner. Such ways adopted to increase disposals is deprecated. The appeals are remanded to the Commissioner (Appeals), who shall give an opportunity to the appellant to file an application for condonation of delay - Appeal allowed by way of remand.
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