https://www.taxtmi.com/caselaws?id=109899 For limitation purposes, the appeal period runs from the final assessment order communicated to the importer, and later explanatory correspondence does not create a fresh appealable order or extend time. The bill of entry was finally assessed on 12-12-1996, and that assessment was the operative order for appeal. Letters subsequently issued by the department only clarified that the bill of entry had been finalised and did not alter the limitation date. The appeal before the Commissioner (Appeals) was therefore barred by limitation and was rightly dismissed. en-us Mon, 30 Jun 2003 00:00:00 +0530 Thu, 12 Apr 2012 16:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109899 For limitation purposes, the appeal period runs from the final assessment order communicated to the importer, and later explanatory correspondence does not create a fresh appealable order or extend time. The bill of entry was finally assessed on 12-12-1996, and that assessment was the operative order for appeal. Letters subsequently issued by the department only clarified that the bill of entry had been finalised and did not alter the limitation date. The appeal before the Commissioner (Appeals) was therefore barred by limitation and was rightly dismissed. Case-Laws Customs Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109899