https://www.taxtmi.com/caselaws?id=424249 Limitation under Section 128 of the Customs Act, 1962 runs from communication of the decision or order to the aggrieved person, with a further condonable period of thirty days. The Tribunal treated the order as communicated when the copy was supplied on 12.01.2018, not when it was merely uploaded on the departmental website, and relied on RTI-based material as supporting evidence of the actual communication date. A website upload, without a certified public document, was not enough to fix the date of communication. On that basis, the delay fell within the condonable period and the rejection on limitation was unsustainable. 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 Limitation under Section 128 of the Customs Act, 1962 runs from communication of the decision or order to the aggrieved person, with a further condonable period of thirty days. The Tribunal treated the order as communicated when the copy was supplied on 12.01.2018, not when it was merely uploaded on the departmental website, and relied on RTI-based material as supporting evidence of the actual communication date. A website upload, without a certified public document, was not enough to fix the date of communication. On that basis, the delay fell within the condonable period and the rejection on limitation was unsustainable. Case-Laws Customs Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424249