Relevant date for appeal in terms of Section 128 of Customs Act, ...

Case Laws     Customs

November 29, 2019

Relevant date for appeal in terms of Section 128 of Customs Act, 1962, in the absence of speaking order - the mere finalization of a Bill of Entry itself becomes an order or communication of the order. Therefore, the appeals are required to be filed in such circumstances within a time period from the date of such reassessment / finalization.

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