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TMI Blog2014 (10) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... lder. Therefore, the appellant being aggrieved on that day i.e. 14-10-2008, the limitation for filing appeal shall be counted from that day, which was the date of communication about the final assessment of bill of entry by Customs. Accordingly, ld. Commissioner to pass appropriate order on merit of the appeal for which the order dated 27-1-2009 is set aside. The appellant shall make application b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed considering that the appeal filed before ld. Commissioner (Appeals) was time-barred. He explains that the appeal was not at all time-barred before ld. Commissioner (Appeals) for the reason that although the appellant filed bill of entry No. 728424, dated 9-9-2008 his client was aggrieved only on 14-12-2008 when the bill of entry was assessed finally. That date shall be counted for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the appellant seeking adjournments which is forming part of record. That not being brought to our notice on 27-8-2013, appeal was dismissed ex parte. Considering the difficulties expressed as above, to do justice, the appeal is restored and MA (ROA) is allowed. 4. We do appreciate that a person becomes aggrieved only when the order to that effect sees light of the day. The order appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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