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    Customs

    Condonation of delay in filing appeal - As the date of dispatch...

    Appeal Filing Delay Excused Due to COVID-19; Limitation Period Starts from Order Receipt Date, March 6, 2020.

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    CustomsDecember 27, 2022Case LawsAT

    Condonation of delay in filing appeal - As the date of dispatch of the order is not available with the department therefore the limitation will start running from the date when the same was received by the Appellant which is 06.03.2020 and after taking into account the Taxation Act, 2020 (supra) read with notification dated 30.09.2020 which extended the time till 31.12.2020 in all the cases due to covid pandemic, the appeal filed on 30.12.2020 was filed well within limitation before the learned Commissioner. - AT

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