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2023 (3) TMI 181 - AT - CustomsMaintainability of appeal - rejection on the ground of time limitation - recovery of drawback for failure to produce evidence of receipt of export proceeds in foreign exchange - HELD THAT:- The learned Commissioner (Appeals) has reproduced Section 153 of the Customs Act, 1962, which provides for services of order or decision. It is provided that the order etc. should be served by sending it by registered post or by such courier as may be approved by the Commissioner and if it is not possible to serve the order etc. in the said manner, then by affixing it on notice board of the Custom House. The learned Commissioner (Appeals) has held that the filing of appeal was time barred. However, on which date the concerned Order-in-Original was sent by registered post to the appellant or on which date the said Order-in-Original was affixed on the notice board of the Custom House, has not been stated in the impugned order. The impugned order not found to be reasonable because the date from which period of 90 days is reckoned with is missing. Matter remanded to the appellate authority to decide the issue on merit - appeal allowed by way of remand.
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