https://www.taxtmi.com/caselaws?id=286569 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, finding that the Department failed to prove communication of the impugned order in compliance with Section 153 of the Customs Act, 1962. The Tribunal determined that the appeal was filed in time based on the date of communication provided by the Appellant. Consequently, the defect was discharged, and the appeal was allowed to proceed for further consideration, emphasizing the importance of adhering to procedural requirements for communicating orders under the Customs Act to safeguard the parties' rights and ensure compliance with statutory provisions. en-us Tue, 15 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286569 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Appellant, finding that the Department failed to prove communication of the impugned order in compliance with Section 153 of the Customs Act, 1962. The Tribunal determined that the appeal was filed in time based on the date of communication provided by the Appellant. Consequently, the defect was discharged, and the appeal was allowed to proceed for further consideration, emphasizing the importance of adhering to procedural requirements for communicating orders under the Customs Act to safeguard the parties' rights and ensure compliance with statutory provisions. Case-Laws Customs Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286569