https://www.taxtmi.com/caselaws?id=424249 The Appellate Tribunal CESTAT Mumbai allowed the appeal challenging the order refusing relief based on limitation under Section 128 of the Customs Act. The Tribunal ruled in favor of the appellant, determining the date of communication as crucial for calculating the limitation period. It held that the appeal was within the condonable period of limitation, as a satisfactory explanation for the delay was provided. Consequently, the Tribunal set aside the Commissioner of Customs (Appeals) order and remanded the matter for re-hearing in accordance with Section 128A(4) of the Customs Act. en-us Wed, 08 Jun 2022 00:00:00 +0530 Sat, 25 Jun 2022 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424249 The Appellate Tribunal CESTAT Mumbai allowed the appeal challenging the order refusing relief based on limitation under Section 128 of the Customs Act. The Tribunal ruled in favor of the appellant, determining the date of communication as crucial for calculating the limitation period. It held that the appeal was within the condonable period of limitation, as a satisfactory explanation for the delay was provided. Consequently, the Tribunal set aside the Commissioner of Customs (Appeals) order and remanded the matter for re-hearing in accordance with Section 128A(4) of the Customs Act. Case-Laws Customs Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424249