Home Case Index All Cases Customs Customs + AT Customs - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 633 - AT - CustomsMaintainability of appeal - time limitation - appellant submits that the period of limitation has been calculated from the date of issuance of the order which is 3rd October 2018 whereas the statutory provisions provided that the period of limitation should be calculated from the date of receipt of the order - HELD THAT:- If the date of receipt of the order is taken into consideration, it is observed that the appeal was filed within the statutory period of 60(sixty) days and there was no delay in filing the appeal - Since the learned Commissioner(Appeals) has not decided the appeal before him on merits, but dismissed the same as time barred, it would be appropriate to remand the matter to the learned Commissioner(Appeals) to decide the appeal on merits. It is also categorically mentioned that there is no delay in filing the appeal before the lower appellate authority, therefore, there is no occasion to visit the aspect of limitation. Appeal allowed by way of remand.
|