2003 (3) TMI 231 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal as the impugned order was received by the appellant within the period of limitation. The Customs House Agent is not considered the authorized agent after importation is complete. The appeal was filed within the period of limitation, so the impugned order was set aside and the cases were remanded for decision on merits.