https://www.taxtmi.com/caselaws?id=3355 Limitation for an appeal under Section 128 of the Customs Act, 1962 starts from communication of the decision or order, and service must comply with Section 153. Mere knowledge that an order was passed does not start limitation if proper service or communication is not shown. On the stated facts, the order was not proved to have been served in the prescribed manner, so the appeal could not be treated as time-barred. Sufficient cause was also found for condonation of delay, and the rejection of the appeal on limitation grounds was set aside with remand for decision on merits. en-us Thu, 28 Feb 2008 00:00:00 +0530 Wed, 16 Apr 2008 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3355 Limitation for an appeal under Section 128 of the Customs Act, 1962 starts from communication of the decision or order, and service must comply with Section 153. Mere knowledge that an order was passed does not start limitation if proper service or communication is not shown. On the stated facts, the order was not proved to have been served in the prescribed manner, so the appeal could not be treated as time-barred. Sufficient cause was also found for condonation of delay, and the rejection of the appeal on limitation grounds was set aside with remand for decision on merits. Case-Laws Customs Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3355