https://www.taxtmi.com/caselaws?id=107498 Service of an adjudication order on a Customs House Agent did not amount to service on the importer where the agent was not shown to be the importer's authorised representative. Limitation for filing the appeal therefore had to run from the date the importer actually received the order, not from service on the agent. On that basis, the appeal was filed within two months and was not time-barred. The dismissal for delay was set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits. en-us Mon, 31 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107498 Service of an adjudication order on a Customs House Agent did not amount to service on the importer where the agent was not shown to be the importer's authorised representative. Limitation for filing the appeal therefore had to run from the date the importer actually received the order, not from service on the agent. On that basis, the appeal was filed within two months and was not time-barred. The dismissal for delay was set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits. Case-Laws Customs Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107498