https://www.taxtmi.com/caselaws?id=52202 Service of an adjudication order on a Customs House Agent was not valid service on the importer for limitation purposes where there was no material showing authority to receive the order or contest the proceedings on the importer's behalf. The CHA's role was limited to import-related work, and it did not continue after importation for receipt of adjudication orders. Limitation therefore ran from the date the importer actually received the order, making the appeal before the Commissioner (Appeals) within time. The dismissal of the appeal as time-barred was unsustainable, and the matter was remanded for decision on merits. en-us Fri, 28 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52202 Service of an adjudication order on a Customs House Agent was not valid service on the importer for limitation purposes where there was no material showing authority to receive the order or contest the proceedings on the importer's behalf. The CHA's role was limited to import-related work, and it did not continue after importation for receipt of adjudication orders. Limitation therefore ran from the date the importer actually received the order, making the appeal before the Commissioner (Appeals) within time. The dismissal of the appeal as time-barred was unsustainable, and the matter was remanded for decision on merits. Case-Laws Customs Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52202