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of <h1>CEGAT Kolkata Allows Appeal Within Limitation Period, Sets Aside Impugned Order</h1> <h3>SOHAN LAL PRALADRAJ AGENCIES Versus COMMISSIONER OF C. EX. & CUS., PATNA</h3> The Appellate Tribunal CEGAT, Kolkata allowed the appeal as the impugned order was received within the period of limitation. The Customs House Agent was ... Appeal - Relevant date for limitation The Appellate Tribunal CEGAT, Kolkata allowed the appeal as the impugned order was received by the appellant within the period of limitation. The Customs House Agent is not considered the authorized agent after importation is complete. The appeal was filed within the period of limitation, so the impugned order was set aside and the cases were remanded for decision on merits.
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