https://www.taxtmi.com/caselaws?id=445286 CESTAT Kolkata allowed appeals by remand in a customs case involving smuggling of yellow metal biscuits believed to be gold of foreign origin with absolute confiscation and penalty. The Commissioner(Appeals) had dismissed appeals as time-barred under Section 128 of Customs Act, 1962, finding they were filed after 70 days instead of prescribed 60 days. However, CESTAT found the Commissioner(Appeals) failed to verify the actual date of communication of adjudication orders to appellants (recorded as 05.08.2018), making the time-bar determination improper. Matter remanded for deciding on merits. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445286 CESTAT Kolkata allowed appeals by remand in a customs case involving smuggling of yellow metal biscuits believed to be gold of foreign origin with absolute confiscation and penalty. The Commissioner(Appeals) had dismissed appeals as time-barred under Section 128 of Customs Act, 1962, finding they were filed after 70 days instead of prescribed 60 days. However, CESTAT found the Commissioner(Appeals) failed to verify the actual date of communication of adjudication orders to appellants (recorded as 05.08.2018), making the time-bar determination improper. Matter remanded for deciding on merits. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445286