Revival of Customs Appeal on Limitation Grounds

The CESTAT, Chennai Bench, set aside orders dismissing three customs appeals as time-barred.

It held that limitation under Section 128 of the Customs Act can be computed only after determining the actual date of communication of the adjudication order.

As the Commissioner (Appeals) failed to examine this crucial fact and passed a non-speaking order, the matter was remanded for fresh adjudication.