https://www.taxtmi.com/caselaws?id=780550 Appellant's appeal against a provisional Bill of Entry assessment was allowed by CESTAT and the Commissioner (Appeals) order set aside; the matter is remanded for reconsideration under Section 128A(4) of the Customs Act. Tribunal held limitation runs from communication of the speaking order the Assessing Authority was to pass, not the assessment date, and found the appeal timely. The Commissioner (Appeals) is directed to re-decide, making findings on points and reasons and, if needed, further enquiry under Section 128A(3); 36 days' delay is condoned and decision to be rendered within four months. en-us Wed, 20 Aug 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780550 Appellant's appeal against a provisional Bill of Entry assessment was allowed by CESTAT and the Commissioner (Appeals) order set aside; the matter is remanded for reconsideration under Section 128A(4) of the Customs Act. Tribunal held limitation runs from communication of the speaking order the Assessing Authority was to pass, not the assessment date, and found the appeal timely. The Commissioner (Appeals) is directed to re-decide, making findings on points and reasons and, if needed, further enquiry under Section 128A(3); 36 days' delay is condoned and decision to be rendered within four months. Case-Laws Customs Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780550