https://www.taxtmi.com/caselaws?id=446330 CESTAT Allahabad allowed appellant's appeal challenging limitation period for filing appeal under Section 128 of Customs Act, 1962. Revenue claimed Order-in-Original dated 06.07.2018 was dispatched by speed post same date, but failed to produce dispatch date or acknowledgment records despite appellant's specific denial of receipt. Appellant received order copy only on 05.05.2022 upon request after business closure and address change. CESTAT held revenue failed to discharge initial onus under Section 153, accepting 05.05.2022 as communication date. Matter remanded to Commissioner (Appeals) for decision on merits with personal hearing. en-us Fri, 24 Nov 2023 00:00:00 +0530 Fri, 01 Dec 2023 09:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446330 CESTAT Allahabad allowed appellant's appeal challenging limitation period for filing appeal under Section 128 of Customs Act, 1962. Revenue claimed Order-in-Original dated 06.07.2018 was dispatched by speed post same date, but failed to produce dispatch date or acknowledgment records despite appellant's specific denial of receipt. Appellant received order copy only on 05.05.2022 upon request after business closure and address change. CESTAT held revenue failed to discharge initial onus under Section 153, accepting 05.05.2022 as communication date. Matter remanded to Commissioner (Appeals) for decision on merits with personal hearing. Case-Laws Customs Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446330