https://www.taxtmi.com/caselaws?id=83785 For limitation under s. 128 of the Customs Act, 1962, the period runs from communication of the order, meaning service of the order and not mere despatch. As the record did not establish the actual date of service, rejection of the appeal as time-barred could not be sustained on the existing material. Where limitation and the date of receipt were disputed, disposal without a personal hearing and without any waiver of hearing showed procedural prejudice and breached natural justice. The matter was therefore set aside and remanded for fresh decision after hearing the appellant and determining limitation by reference to service. en-us Wed, 23 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 17:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83785 For limitation under s. 128 of the Customs Act, 1962, the period runs from communication of the order, meaning service of the order and not mere despatch. As the record did not establish the actual date of service, rejection of the appeal as time-barred could not be sustained on the existing material. Where limitation and the date of receipt were disputed, disposal without a personal hearing and without any waiver of hearing showed procedural prejudice and breached natural justice. The matter was therefore set aside and remanded for fresh decision after hearing the appellant and determining limitation by reference to service. Case-Laws Customs Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83785