https://www.taxtmi.com/caselaws?id=77308 The court set aside the appeal dismissal based on limitation under Section 128 of the Customs Act, citing improper service of the order under Section 153. The court interpreted Section 131(A) to exclude time for obtaining the order, emphasizing the importance of proper service by revenue authorities. The delay in filing the appeal was condoned under Section 120(A) due to established cause. The impugned order was overturned, and the Commissioner (Appeals) was directed to proceed lawfully. The petitioner's address for future communications was established, ruling in favor of the petitioner. en-us Thu, 28 Feb 2008 00:00:00 +0530 Wed, 01 May 2013 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77308 The court set aside the appeal dismissal based on limitation under Section 128 of the Customs Act, citing improper service of the order under Section 153. The court interpreted Section 131(A) to exclude time for obtaining the order, emphasizing the importance of proper service by revenue authorities. The delay in filing the appeal was condoned under Section 120(A) due to established cause. The impugned order was overturned, and the Commissioner (Appeals) was directed to proceed lawfully. The petitioner's address for future communications was established, ruling in favor of the petitioner. Case-Laws Customs Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77308