https://www.taxtmi.com/caselaws?id=167480 The Tribunal found that the appeal filed on 21-5-1985 was within the three-month time limit for filing appeals under Section 129-A of the Customs Act, 1962. As the department failed to prove the date of order communication, the applicant's receipt of the order on 22-2-1985 was considered the communication date. Consequently, the appeal was deemed timely filed, and the application for condonation of delay was disposed of accordingly. en-us Tue, 13 Aug 1985 00:00:00 +0530 Mon, 22 Dec 2014 10:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167480 The Tribunal found that the appeal filed on 21-5-1985 was within the three-month time limit for filing appeals under Section 129-A of the Customs Act, 1962. As the department failed to prove the date of order communication, the applicant's receipt of the order on 22-2-1985 was considered the communication date. Consequently, the appeal was deemed timely filed, and the application for condonation of delay was disposed of accordingly. Case-Laws Customs Tue, 13 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167480