https://www.taxtmi.com/caselaws?id=82193 For appellate jurisdiction under the Finance Act, 1992 and the Customs Act, 1962, the relevant date of an Additional Collector of Customs' order is the date it is signed or otherwise passed, not the date of communication. Communication is only an administrative step and does not postpone the legal operation of the order. On that basis, orders signed before 14-5-1992 remained within the continuing appeal framework, and appeals against such orders lay to the Tribunal. The interpretation avoids inconsistency with the statutory appeal scheme and prevents anomalous results based on delayed communication. en-us Wed, 16 Dec 1992 00:00:00 +0530 Sat, 02 Jul 2011 16:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82193 For appellate jurisdiction under the Finance Act, 1992 and the Customs Act, 1962, the relevant date of an Additional Collector of Customs' order is the date it is signed or otherwise passed, not the date of communication. Communication is only an administrative step and does not postpone the legal operation of the order. On that basis, orders signed before 14-5-1992 remained within the continuing appeal framework, and appeals against such orders lay to the Tribunal. The interpretation avoids inconsistency with the statutory appeal scheme and prevents anomalous results based on delayed communication. Case-Laws Customs Wed, 16 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82193