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2023 (5) TMI 22 - HC - CustomsJurisdiction - power of proper officer to issue SC - impugned proceedings beyond limitation or not - HELD THAT:- The impugned order-in-original is an appealable order under Section 129A of the Customs Act, 1962, before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Though such an appeal is required to be filed within three months from the date on which the order appealed against is communicated, CESTAT may admit the appeal after expiry of the limitation period if it is satisfied that there is sufficient cause for not presenting the appeal within that period. It would be more appropriate if the petitioner avails the statutory remedy provided under Section 129A of the Customs Act, 1962. All contentions are kept open. - Petition dismissed.
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