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Customs - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Service of order - change of address which was notified too - ...

Case Laws     Customs

May 7, 2021

Service of order - change of address which was notified too - notice sent to an old address - delay in filing appeal or not - there is no actual ‘service’ or ‘communication’ of the decision/order upon the appellant - Therefore, the date on which the appellant has come to know about the Order-in-Original has to be considered for computing the period of limitation. When computed from such date, the appeal is filed within the time of sixty days. Thus, there is no delay in filing the appeal. - AT

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