https://www.taxtmi.com/caselaws?id=45519 An appeal under Section 128 of the Customs Act was held time-barred because, where an appeal is sent by post, the operative filing date is the date of receipt in the appellate office, not the date of posting. Rule 6 of the 1982 Procedure Rules treated the memorandum as presented only on receipt by the concerned officer. As the appeal reached the office after the statutory outer period of six months from communication of the original order, the Commissioner (Appeals) had no power to condone the delay beyond that limit, and the challenge to the rejection on limitation failed. en-us Fri, 23 Jun 2000 00:00:00 +0530 Mon, 12 Jul 2010 12:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45519 An appeal under Section 128 of the Customs Act was held time-barred because, where an appeal is sent by post, the operative filing date is the date of receipt in the appellate office, not the date of posting. Rule 6 of the 1982 Procedure Rules treated the memorandum as presented only on receipt by the concerned officer. As the appeal reached the office after the statutory outer period of six months from communication of the original order, the Commissioner (Appeals) had no power to condone the delay beyond that limit, and the challenge to the rejection on limitation failed. Case-Laws Customs Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45519