2022 (8) TMI 887 - SCH - Customs

Maintainability of appeal - time limitation - HELD THAT - The appeal before the First Appellate Authority was beyond the period of limitation. The petitioner tried to make out a case that he was served with the order in the year 2013, which is just not delivered either by the First Appellate Authority or even by the CESTAT - SLP dismissed.

Summary

The Supreme Court of India dismissed the special leave petition as there was no reason to interfere with the impugned order passed by the High Court. The petitioner's appeal was beyond the period of limitation, and the court found no grounds for interference. The order-in-original was served and signed by the petitioner in 2011, not in 2013 as claimed.