Limitation under Customs law runs from receipt of the order, and a time-bar dismissal cannot stand when the appeal is otherwise within time.

Limitation under Section 128 of the Customs Act, 1962 was held to run from the date the aggrieved party received the order. On that computation, the customs appeal was within time, so the appellate authority's dismissal of the appeal as time-barred could not stand. Because the authority had also failed to examine the substantive claim on merits, the impugned order was quashed and the appeal was directed to be treated as filed within limitation and decided on merits.

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Issues: Whether the customs appeal was barred by limitation under Section 128 of the Customs Act, 1962, and whether the appellate authority was justified in dismissing it without considering the matter on merits.

Analysis: The limitation under Section 128 of the Customs Act, 1962 was held to commence from the date of receipt of the order by the aggrieved party. Since the appeal filed by the petitioners was within time when computed from that date, the dismissal of the appeal as time-barred could not be sustained. The appellate authority had not examined the substantive claim on merits.

Conclusion: The order dismissing the appeal as barred by limitation was illegal and was quashed. The appeal was directed to be treated as filed within time and disposed of on merits by the appellate authority.

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