9911796707
TMI Blog1988 (2) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... gde, Member (J)]. - This appeal arises out of and is directed against Order-in-Appeal bearing No.S/49-149/84 GC, dated 21-3-1985 passed by the Collector of Customs (Appeals) Bombay. 2. The facts necessary for the disposal of this appeal are uncontroverted and they lie in a small compass. The Deputy Collector (Preventive) Gold Control, Bombay, ordered confiscation of gold and gold ornaments w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said order the appellant have preferred this appeal. 5. During the hearing of this appeal, Shri Shah submitted that the Collector (Appeals) was not correct in holding that the Order-in-Original was received by the appellant on 3-9-1984. It was actually received by them on 4-9-1984. Shri Shah, further, submitted that even assuming that the order was received on 3-9-1984 the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me. 7. We have considered the submissions made on both the sides. Shri Shah produced a copy of the Memorandum of Appeal filed before the collector (Appeals). In the said memorandum against the Column No.4, the appellant had mentioned the date of receipt of the impugned order and the date given was 4-9-1984. It is not clear how the Collector (Appeals) took the date of receipt as 3-9-1984. If the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and the date relevant is the date of knowledge of the order. In the instant case the appellant has come to know of the order only on 4-9-1984. Therefore, the appeal filed on 3-12-1984 is within the period of limitation. 9. Assuming that the communication was on 3-9-1984 as has been stated by the Collector (Appeals) even then the appeal filed on 3-12-1984 is also within the period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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