https://www.taxtmi.com/caselaws?id=47757 The court held that the communication from the Deputy Commissioner of Customs constituted a valid order under the Customs Act, 1962, as it provided details on the appeal process and timelines. The appellant's argument that it was not an order was rejected, given the explicit mention of the appeal procedure. Additionally, the court found the appeal to be untimely as it exceeded the prescribed three-month window for filing appeals, with no sufficient reasons provided for the delay. Consequently, the court dismissed the appeal due to its untimeliness and lack of merit. en-us Tue, 01 Aug 2006 00:00:00 +0530 Fri, 30 Jul 2010 16:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47757 The court held that the communication from the Deputy Commissioner of Customs constituted a valid order under the Customs Act, 1962, as it provided details on the appeal process and timelines. The appellant's argument that it was not an order was rejected, given the explicit mention of the appeal procedure. Additionally, the court found the appeal to be untimely as it exceeded the prescribed three-month window for filing appeals, with no sufficient reasons provided for the delay. Consequently, the court dismissed the appeal due to its untimeliness and lack of merit. Case-Laws Customs Tue, 01 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47757