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2018 (2) TMI 29 - AT - CustomsDelay in filing appeal - time limitation - defect in service of notice - Held that: - Though it is argued by the ld. AR that the copy of the order was dispatched by speed post on 19.01.2015, undisputedly the said order dispatched was not served upon the appellant. The same has been returned as undelivered as seen from the documents produced by the appellant - the appeal is filed within time - the impugned order requires to be set aside and the matter has been remanded to the Commissioner (Appeals) who is directed to consider the appeal on merits - appeal allowed by way of remand.
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