TMI Blog2020 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... find that date of receipt of the order need to be taken as 25 July 2015 on which the order was actually been provided to the appellant and statutory time limit may be calculated from this date as provided under Section 128 of the Customs Act, 1962. Since the appeal has been filed well within 60 days from 25 July 2015, the Commissioner (Appeals) has erred in not considering the date of receipt of the order by the appellant as the relevant date for calculating the period of 60 days and therefore we find no merit in the Commissioner (Appeals) order and therefore set aside the same. The appeal is remanded back to the Commissioner (Appeals) for hearing the matter on merit - appeal allowed by way of remand. - Customs Appeal No. 50423 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d testing lab namely M/s Pangen Testing Laboratory, Pune. On the basis of reports by testing laboratory namely M/s Pangen Testing Laboratory, Pune dated 9 January 2015 the provisional assessment of the consignment was finalized by learned Assistant Commissioner of Customs vide his order for finalization of provisional assessment No. (viii) (jfp)421/2014 dated 17 April 2015 whereunder the declared value of the consignment was enhanced on the basis of value indicated by M/s Pangen Testing Laboratory, Pune. The appellant have preferred an appeal against the above-mentioned order for finalization of provisional assessment dated 17 April 2015 before Commissioner (Appeals) on 18 September 2015. Since the appeal has been filed by the appellant bey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Foreign Post Officer; Jaipur has also mentioned that we received notices for duty based on very high valuation by some valuer . Thus it is clear that notices and order in question were received by them at the given point of time and the submission made thereafter is only an after thought to cover up the delay. Further, the impugned order was not received back undelivered . 3. We have heard both the sides. 4. We find that it has been the case of the appellant that during the pendency of finalization of the assessment of their import consignments of the pearls there have been change of the address of the appellant firm from Johari Bazar to Sethi Colony, Jaipur. It s a matter of record that the order for finalization of the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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