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2022 (12) TMI 987 - HC - CustomsMaintainability of appeal - rejection on the ground of time limitation - appeal filed beyond the statutory period provided - HELD THAT:- Admittedly, the order-in-original is dated 19.07.2012. However, it is the case of the petitioner that the entity, as against which the order had been passed, had been amalgamated with the petitioner and hence, the assessee, N.R.Chemicals Private Limited, ceased to exist on and from 06.05.2011. Admittedly, the order has been served in the name of the erstwhile entity, to its address. The case of the petitioner to the effect that order had come to its notice only when a detention notice had been issued on 12.03.2019 is acceptable. On 19.06.2019, upon request made by the petitioner, the Deputy Commissioner of Customs has supplied a copy of the order-in-original paving the way for the filing of appeal before the first Appellate Authority - the intervening period is liable to be eschewed in the computation of statutory limitation for filing of appeal. Since the order has been received by the petitioner on 19.06.2019 and the appeal has been filed on 20.06.2019, there is, in my considered view, no delay. The impugned order passed by the 2nd respondent on 05.08.2020 is set aside and the appeal is restored to the file of the 2nd respondent to be heard on merits and in accordance with law - This writ petition is disposed off.
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