Proper service governs appellate limitation under the Customs Act; mere knowledge of an order does not start time running.

Limitation for an appeal under Section 128 of the Customs Act, 1962 starts from communication of the decision or order, and service must comply with Section 153. Mere knowledge that an order was passed does not start limitation if proper service or communication is not shown. On the stated facts, the order was not proved to have been served in the prescribed manner, so the appeal could not be treated as time-barred. Sufficient cause was also found for condonation of delay, and the rejection of the appeal on limitation grounds was set aside with remand for decision on merits.

---

---

Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation in the absence of valid service of the adjudication order, and whether the delay in filing the appeal was liable to be condoned.

Analysis: The limitation for an appeal under Section 128 of the Customs Act, 1962 begins from the date of communication of the decision or order, and service must be effected in the manner prescribed by Section 153 of the Customs Act, 1962. Mere knowledge that an order has been passed, without service of the order or proper communication, is insufficient to start limitation. Since the order was not shown to have been served as required by law, the period for filing the appeal could not be computed against the appellant on that basis. On the facts, sufficient cause existed for condonation of the delay.

Conclusion: The limitation objection was unsustainable and the delay in filing the appeal was liable to be condoned.

Final Conclusion: The impugned order rejecting the appeal as time-barred was set aside and the matter was sent back for decision on merits in accordance with law.

Ratio Decidendi: Where a statute prescribes a specific mode of service as the basis for commencement of limitation, limitation does not begin unless service is effected in that prescribed manner; mere intimation or knowledge of the order is not enough.

---