Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2014 (10) TMI 590 - AT - CustomsRestoration of appeal - Bar of limitation - Held that - It is not appreciated that a person becomes aggrieved only when the order to that effect sees light of the day. The order appealable emerges on 14-10-2008 which is apparent from page 12 of the appeal folder. Therefore the appellant being aggrieved on that day i.e. 14-10-2008 the limitation for filing appeal shall be counted from that day which was the date of communication about the final assessment of bill of entry by Customs. Accordingly ld. Commissioner to pass appropriate order on merit of the appeal for which the order dated 27-1-2009 is set aside. The appellant shall make application before ld. Commissioner (Appeals) within a month of receipt of this order requesting him to fix the date of hearing and on the date fixed without any adjournment the appellant shall be present with its pleadings and evidence to contest its appeal - Appeal restored
|