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TMI Blog2015 (4) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order Nos. 40898-40899/2014 - Dated:- 22-9-2014 - P. K. Das And R. Periasami,JJ. For the Appellant : Mr Raghavan Ramabadran, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per R. Periasami 1. The appellant filed these appeals against the impugned order of the Commissioner (Appeals) whereby the appeals were rejected as time-barred. 2. The relevant facts of the case, in brief, are that the appellant is a Public Sector Undertaking, filed Bill of Entry No.788895 and No. 788896 both dt. 16.4.2005 declaring the value as per Highsea Sales Agreement based on tender document of October 2004. Subsequently, it was noticed that the value of the goods was wrongly declared without taking into account the actual v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms Act provides that any person aggrieved by any decision or order may appeal to the Commissioner (Appeals) within 60 days from the date of communication to him of such decision or order. Proviso to Section 128 states that Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. The words communication to him of such decision or order in section 128 (1) of the Customs Act make it clear that the communication must be an effective communication. We find that Section 153 of the Customs Act provides service of order, decision etc. Any order or decision issued under this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th law. 5. The Ld. AR strongly relied upon the decision of the Tribunal in the case of Payal Petropack Pvt. Ltd. Vs CC New Delhi - 2010 (251) ELT 533 (Tri.-Del.). We find that, in the said case, the Tribunal observed that even though the date of out of charge is treated as the date of assessment order, even then appeal has been filed beyond the period of 90 days. In the present case, we find that the appeal was filed within 90 days from the date of out of charge. 6. In view of our discussion above, and respectfully following the decision of the Hon'ble Madras High Court, we hold that the appeal was filed before the Commissioner (Appeals) within the condonable period. Accordingly, we set aside the impugned orders and the matter is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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